PSM1
Level 2

Deductions & credits

Only specific heat pump units with qualifying energy efficiency scores get a 30% up rebate of up to $2000.

The rebate is actually received as a tax credit.  For this particular benefit, I don't think there is an income limit.

Interestingly, as of a week ago, the current Turbotax form to calculate the credit had not been updated properly.  I purchased a qualifying heat pump this past summer.