If you install a heat pump in 2024 and it’s eligible for the full $2,000 rebate, but only owe $1,500 in taxes that year, you cannot claim the other $500 in later years. (This is different than the 25D credit for solar, batteries, and more. Doing a lot of electrification? Talk...
Even if you identify what you think is the perfect heat pump, it might not be available when you want to install it. Or it’s not eligible for some rebate that you wanted. Or the installer instead offers an equally or almost-as-good option for a much better price. Or they might pref...