1098559
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I think the answer is going to be No, since the law specifically says "central air conditioner."
The general rules for the non-business energy efficient property credit are that you can take a credit of 10% of the materials cost (not including installation) for efficient additions to your home of certain types: windows and doors, insulation, circulating fan, hot water heater, furnace or boiler, or central air conditioning. The maximum LIFETIME credit amount is $500, starting back when the credit was put in place in 2007 or so, so if you have made other improvements, you might already have used up your lifetime maximum. You would also need documents from the contractor of the price of the unit not including installation, or else the credit would be denied if you were audited. A central A/C only qualifies if it "achieves the highest efficiency tier established by the Consortium for Energy Efficiency, as in effect on January 1, 2009". This is also something you would have to get from the manufacturer or installer.
Claiming the credit on a split unit (designed to cool a smaller space and not a central unit) probably doesn't qualify based on the wording of the law, claiming the credit would be at your risk.
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