Business & farm

I think it is under "Deductions and Credits", then "Home Energy Credits".

 

However SEER2 is not the only requirement to meet for heat pumps.  They also needs to meet the EER2 ratings and the HSPF2 ratings.  Based on your high SEER2 ratings I suspect they may also meet the EER2 and HSPF2 ratings, but you'll need to check.