And I answered my own question. in the PDF https://www.irs.gov/pub/taxpros/fs-2022-40.pdf; it says:
"General Overview of the Energy Efficient Home Improvement Credit Through December 31, 2022, the energy efficient home improvement credit is a $500 lifetime credit. As amended by the IRA, the energy efficient home improvement credit is increased for years after 2022, with an annual credit of generally up to $1,200."
So for all of us who installed heat pumps to replace oil furnaces in 2022, we are limited to a $300 deduction. Sigh.
