Deductions & credits

Did you install an electrical panel upgrade along with the heat pump, that you want to claim a credit for?  In this case, the enabling property is the heat pump (assuming it meets the required efficiency standard) because it enables the credit for electrical panel upgrade.  The code for an electric heat pump would be E.

If you are trying to claim a panel upgrade but did not install some other type of energy efficiency improvement, the panel upgrade is not eligible for a credit.