Talk to your tax professional to see if your heat pump will qualify for an Equipment Tax Credit for Primary Residence. 

Heat pumps that are ENERGY STAR certified meet the requirements for this tax credit.

Tax Credit Amount: $300

Requirements
Split Systems:
HSPF >= 8.5
EER >= 12.5
SEER >= 15

Package systems:
HSPF >= 8
EER >= 12
SEER >= 14

You can find information about your heat pumps HSPF, EER and SEER here