This document certifies that several Mitsubishi Electric HVAC systems qualify for federal tax credits for homeowners between 2012-2013. It lists eligible central air conditioners and air-source heat pumps that meet the required SEER, EER and HSPF efficiency ratings. Taxpayers can claim up to $500 total in credits for qualifying equipment installed during this period, subject to IRS limits. Homeowners should retain this certificate and proof of purchase/installation for their tax records.