Good news! The Energy Efficient Home Improvement Credit provides a credit for air conditioning units. In 2023 the credit will be 30%, with a max limit of $600.
Its also good to note that the low lifetime limit has been eliminated. There is now a $1200 annual limit on these credits. So take a look at the list of things that qualify, and spread out your home improvement projects so you can take advantage of the credits each year. Here's a great resource.
https://www.kiplinger.com/taxes/605069/inflation-reduction-act-tax-credits-energy-efficient-home-imp...
