Does purchasing a new heat pump for your house qualify as emergency personal use and a tax break for early withdrawal of retirement?

Per IRS notice 2024-55,  "Any other necessary personal expenses" is one qualification for exemption from the 10% penalty on early withdrawals from a pension plan. The exemption is allowed for up to $1,000 in withdrawals per year. It would be up to you to interpret the meaning of "other necessary personal expenses".