@JohnW152 I am seeing something different on this IRS Energy Efficient Home Improvement Credit FAQs Doc. It says "Heat pumps and biomass stoves and biomass boilers (30% of costs, including labor) satisfying the energy efficiency requirements in Q1 under the Energy Efficiency Requirements section: ... electric or natural gas heat pumps". Under the question "Is there a limit on the amount of the Energy Efficient Home Improvement Credit that I can claim? (added December 22, 2022)" it says "Yes. There is a $1,200 aggregate yearly tax credit maximum for all building envelope components, home energy audits, and energy property. Electric or natural gas heat pump water heaters, electric or natural gas heat pumps, and biomass stoves and biomass boilers have a separate aggregate yearly credit limit of $2,000. Thus, the maximum total yearly energy efficient home improvement credit amount may be up to $3,200. See Q1 under the Examples section, for a set of examples illustrating how these credit limits work."
