You can claim up to 30% of the purchase price of each energy efficient home improvement, but not more than the limit for each type of equipment. The limit for an air conditioner is $600. However, there is also an annual total limit of $1200 per year. So if you want to plan your home improvements, you can take advantage of this credit for several years! Here's a great article with details on the limits.
https://www.kiplinger.com/taxes/605069/inflation-reduction-act-tax-credits-energy-efficient-home-imp...
