I think the confusion here stems from the fact that there are two different credits and the names of both have been changed. In addition your reference to the IRS FAQ document also switches back and forth between the two credits.
Residential clean energy credit. The residential energy efficient property credit is now the residential clean energy credit. The credit rate for property placed in service in 2022 through 2032 is 30%.
Energy efficient home improvement credit. The nonbusiness energy property credit is now the energy efficient home improvement credit. The credit is extended to property placed in service through December 31, 2022.
The heat pump and air-conditioning systems fall under the Energy efficient home improvement credit. The new law extended this credit, but it did not increase the limits on the credit. Click here to see the applicable section of the IRS instructions.
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