Homeowners who install a qualifying high-efficiency central AC system in 2026 can claim a federal tax credit worth up to $600, plus potential rebates from FPL for eligible equipment — savings that can meaningfully offset the cost of replacing an aging system. These programs exist alongside each other and, in many cases, can be combined. Here's what actually qualifies and how to claim it.
The federal credit comes from the Energy Efficient Home Improvement Credit, Section 25C of the tax code, part of the Inflation Reduction Act. For central air conditioners, it covers 30% of the cost of the equipment, not labor, up to a maximum of $600 per year. To qualify, the system generally needs to meet ENERGY STAR's highest efficiency tier — not just any ENERGY STAR label, but the top-tier requirement, which for split systems in the South means meeting or exceeding specific SEER2 and EER2 thresholds. Ask your installer to confirm in writing that the exact model you're buying qualifies before you count on the credit.
Florida's minimum federal efficiency standard for split-system AC is 15.2 SEER2, but the tax credit tier requires higher efficiency than the legal minimum. This trips up a lot of homeowners who assume any new, code-compliant system automatically qualifies for the credit — it doesn't. If a lower-efficiency system is quoted as a cheaper option, run the numbers both ways: the pricier, higher-efficiency unit may come out close to even once the tax credit and lower FPL bills are factored in. Our guide on what SEER rating you need in 2026 breaks down the efficiency tiers in plain terms.
To actually claim the credit, keep your AHRI certificate, a document showing the specific system's certified efficiency rating, along with your paid invoice, then file IRS Form 5695 with your federal tax return for the year the system was installed. This isn't something your HVAC contractor files for you — it's a homeowner responsibility at tax time. A reputable installer will give you the AHRI certificate as part of your paperwork; if they don't offer it, ask.
FPL runs rebate and incentive programs for customers who upgrade to qualifying high-efficiency equipment, separate from the federal credit. Program details and rebate amounts change from year to year, so the most reliable way to confirm current FPL rebates is directly through FPL's website or by asking your contractor, who should be tracking active programs as part of doing business in their service area. Don't assume last year's rebate amount still applies.
Combining programs is often possible — the federal tax credit and an FPL rebate aren't mutually exclusive — but each has its own paperwork, deadlines, and qualifying equipment list, and they don't always overlap perfectly on which models qualify. This is where working with a contractor who handles this regularly pays off: they can steer you toward equipment that clears both bars rather than qualifying for one program but not the other.
One more factor worth knowing about for 2026: new residential AC systems are now required to use low-GWP A2L refrigerants like R-454B instead of the older R-410A, under EPA rules that took effect January 1, 2026. This isn't a rebate issue, but it does affect what's actually available to install — virtually all new qualifying high-efficiency systems sold this year already use the new refrigerant, so it shouldn't complicate your rebate or tax credit paperwork.
Because qualification rules are specific and change year to year, the safest approach is to get a written, itemized estimate that spells out the model's efficiency rating and whether it qualifies for current incentives — see our financing and incentive options for where rebates fit into the overall cost picture. Don't take a verbal promise that it qualifies at face value — get it in writing.
MGM A/C Appliances helps Miami-Dade and Broward homeowners choose systems that qualify for available tax credits and FPL rebates, with free estimates and honest guidance on what actually saves you money. We serve Miami, Fort Lauderdale, Hollywood, Aventura, Homestead, and the rest of South Florida. Call (786) 352-0084 to get started.