No. Qualifying property is a "central air conditioner." See section 25C
https://www.law.cornell.edu/uscode/text/26/25C
Even if the mini split is Energy Star rated, it is not eligible for the section 25C credit on form 5695.
See also the instructions for form 5695,
Enter the amounts you paid for central air conditioners that achieve the highest efficiency tier that has been established by the Consortium for Energy Efficiency (CEE) that is in effect as of the beginning of the calendar year in which the property is placed in service.
Don't enter more than $600 on line 22b.
