During the 2012 income tax debate, Congress approved a legislative package and reinstated many popular tax benefits that are beneficial to both individuals and small businesses. The 25C tax credit was also extended to new heating and air conditioning system installations. The best thing about the "25c” tax rebate is that homeowners can claim up to $500 tax credits for qualified energy efficient systems or insulation improvements. This credit was also retroactive for 2012 and will be extended through 2013.