There are two possibilities. First, if you itemize deductions and you choose to deduct state sales taxes as opposed to the state income tax, then you can include the sales tax on a major item like the new air conditioning unit.
Second, you may qualify for the Residential Energy Credit. Central air conditioning units that qualify can get a tax credit up to $300. Please see the following:
https://ttlc.intuit.com/questions/1899863-home-energy-credits
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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