Deductions & credits

The code allows heat pumps, and does not seem to require that they be whole house (but it must be a heat pump and not a freon-type air conditioner).

 

The heat pump must "meet or exceed the highest efficiency tier (not including any advanced tier) established by the Consortium for Energy Efficiency which is in effect as of the beginning of the calendar year in which the property is placed in service."  You will have to check with the CEE or the manufacturer to see if it meets the standard.