Hmmm - not even my accountant knows the answer to this one!
As I read the new tax credits available for this year, it appears that some air source heat pumps qualify for a $300 tax credit (http://www.doe.gov/taxbreaks.htm). To qualify the heat pump must be "HSPF 9 EER 13 SEER 15"
I looking at getting the new Goodman GMV95 and pairing it with the brand new GSH14. The spec sheet on the 3.5ton unit (GSH140421A) states its HSPF 9 EER 12 and SEER 14 (http://www.goodmanmfg.com/consumer/selectSide.act?side=2&requestedSite=Goodman#).
HOWEVER, everyone I've talked to has said that when you pair a heat pump with a VS furnace you can expect approximately another SEER point gain.
So, I guess the $300 question is, "Can a person claim the $300 credit with this unit if paired with a VS furnace, specifically the GMV95?"