Hi, If I purchase a new AC/Heating unit, for my primary residence, can that be deducted for tax year 2018? (heard with new tax law this is allowed).

[Carl]

Sorry, but you heard wrong. Property improvements to your primary residence are never deductible under any circumstances. However, there are situations where you can claim energy credits for improvements to your primary residence. But a new central air unit isn't one of those circumstances.

[SweetieJean]

Your state, though, may have some state tax provision for this.