Yes, according to the IRS Fact Sheet 2022-40 here, and extracted below, furnaces must meet the highest CEE tier (not advanced).
Also click here to download/view the efficiency tables for furnaces from the CEE effective January 2021. The highest tier for a gas-fired furnace is Tier 3 which is an Annual Fuel Utilization Efficiency of > 97%.
Electric or natural gas heat pumps, electric or natural gas heat pump water heaters, central air conditioners, natural gas or propane or oil water heaters, natural gas or propane or oil furnaces or hot water boilers: must meet or exceed the highest efficiency tier (not including any advanced tier) established by the Consortium for Energy Efficiency (CEE) that is in effect as of the beginning of the year in which the property is placed in service. See also the CEE Directory of Efficient Equipment for a searchable database of qualifying equipment.
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