We replaced one of the 2 ac units in our house last week. we looked into the rebate program. It was pretty specific as to what qualiified. We would have had to go to a less efficent AC unit to qualify for the rebate with the new coils we already had. We chose the higher SEER unit. Still will be able to write off the AC on taxes next year and the unit we bought will more then make up for the loss of rebate in utility savings.