What Is SEER?
SEER stands for Seasonal Energy Efficiency Ratio. It measures how much cooling a system delivers per watt-hour of electricity consumed over an entire cooling season. Think of it like miles-per-gallon for your air conditioner: the higher the SEER number, the less electricity the system uses to keep your home cool.
For example, a 16 SEER system uses roughly half the electricity of an old 10 SEER system to produce the same amount of cooling. Over a Florida summer, that difference can translate into hundreds of dollars in savings on your FPL bill.
SEER vs. SEER2 — What Changed in 2023?
In 2023, the U.S. Department of Energy introduced SEER2 — a stricter testing standard that accounts for real-world static pressure in ductwork. Under the old SEER test, equipment was measured with very little airflow resistance. SEER2 adds external static pressure to the test, which better reflects how systems actually perform in homes with real ducts, filters, and coils.
Because the test is tougher, the SEER2 number for the same piece of equipment is typically about 4.5% lower than its SEER number. For example, a unit rated at 16 SEER is approximately 15.3 SEER2. The equipment itself did not get worse — the test simply got more honest.
Florida & Southeast Minimum Efficiency Requirements
The United States is divided into three climate regions for HVAC efficiency regulations. Florida is in the Southeast region, which has higher minimums than the North because cooling loads are heavier.
| Equipment Type | Minimum SEER2 (Southeast) |
|---|---|
| Split-system air conditioners | 15.0 SEER2 |
| Split-system heat pumps | 15.0 SEER2 / 8.8 HSPF2 |
| Packaged units (all-in-one) | 14.0 SEER2 |
Source: U.S. Department of Energy minimum efficiency standards. Equipment installed today must meet these minimums to be legally sold and installed in Florida.
Federal Energy Efficient Home Improvement Credit (Section 25C)
According to IRS.gov, homeowners who make qualified energy-efficient improvements to their primary residence may be eligible for a federal tax credit. This is commonly called the Energy Efficient Home Improvement Credit or Section 25C.
Credit Amounts for HVAC Equipment
- Central air conditioners: Up to $1,200 (30% of project cost, capped) for qualifying ENERGY STAR certified equipment.
- Heat pumps: May qualify for a separate $2,000 credit under the same program structure.
- Annual cap: The total credit for all qualifying improvements in a single tax year is up to $3,200 per the IRS.
Important: This credit applies to the installed cost of the equipment, including labor, provided the system meets the efficiency requirements and is installed in your primary residence. Rental properties and new construction generally do not qualify for this specific credit.
ENERGY STAR Certified — The Tax Credit Gatekeeper
According to ENERGY STAR, to qualify for the federal tax credit, central air conditioners must be ENERGY STAR certified and meet the following efficiency tiers:
| Product Type | Requirement |
|---|---|
| Split systems (all) | ENERGY STAR certified with SEER2 ≥ 16.0 |
| Packaged systems | ENERGY STAR certified with SEER2 ≥ 15.2 |
Not every high-SEER system is ENERGY STAR certified. When Maritime Air Co. quotes a replacement, we clearly label which systems carry the ENERGY STAR badge so you know which options may qualify for the credit. You can also verify any model yourself at ENERGY STAR Product Finder.
FPL Air Conditioning Rebates (Florida-Specific)
In addition to the federal tax credit, Florida Power & Light (FPL) offers an Air Conditioning Rebate for customers who install high-efficiency systems through a participating independent contractor. According to FPL's published rebate materials:
- The rebate applies to new high-efficiency A/C units installed by a participating FPL contractor.
- A rebate certificate is typically issued within 90 days of installation.
- The rebate amount varies by equipment efficiency tier and program year.
Maritime Air Co. participates in FPL's rebate program where applicable. When we provide a replacement quote, we will indicate whether the equipment qualifies for an FPL rebate and help you complete the rebate paperwork. For current rebate amounts and eligibility rules, visit FPL's official rebates page.
Stacking Federal Credits, FPL Rebates & Manufacturer Promotions
The best part: these incentives often stack. A homeowner on the Treasure Coast might combine:
- Federal tax credit (up to $1,200–$2,000) claimed on your annual tax return.
- FPL instant or mail-in rebate handled at the time of installation.
- Manufacturer seasonal promotions (Carrier, Trane, Rheem, and others run rebate programs regularly).
- Financing offers through partnered lenders with deferred-interest options.
We do not guarantee any specific tax outcome, but we do guarantee transparency: every quote from Maritime Air Co. breaks down which incentives your chosen equipment qualifies for, the estimated dollar value, and what paperwork you will need. You bring the paperwork to your tax preparer; we make sure the equipment matches the requirements.
Homeowner FAQ — SEER & Tax Credits
Do I need to replace my entire system to get the tax credit?
According to IRS guidance, the credit applies to qualified energy-efficient improvements. For central air conditioners, this generally means a complete outdoor condenser + indoor coil replacement (or full system) that meets ENERGY STAR standards. A standalone repair or part swap does not qualify.
Does the tax credit apply to second homes or rental properties?
No. The Section 25C credit applies only to your primary residence located in the United States. Second homes, vacation properties, and rental units are generally excluded.
How do I claim the credit?
You claim the credit on your federal income tax return using IRS Form 5695. You will need the manufacturer's certification statement (usually included with your installation packet) and proof of purchase/installation. We provide all equipment documentation at the time of install.
Is a higher SEER always worth the extra cost in Florida?
Usually, yes — but with diminishing returns. A jump from 14 SEER2 to 16 SEER2 typically pays back in 3–5 years in Florida because we run our systems 8–10 months per year. A jump from 18 SEER2 to 22 SEER2 may take 7–10 years to pay back. We help homeowners find the "sweet spot" where efficiency, reliability, and payback period intersect.
What if tax laws change after I install?
Tax credits are generally based on the law in effect during the tax year when the equipment is installed. If you install qualifying equipment in 2025, you claim the credit on your 2025 tax return using the rules that applied in 2025. Laws can change, so verify current rules with the IRS or a qualified tax professional before making a purchase decision based solely on tax benefits.
Tax Disclaimer
Maritime Air Co. is not a licensed tax adviser, CPA, or attorney. The information on this page is sourced directly from IRS.gov and ENERGYSTAR.gov and is provided for educational purposes only. Tax laws are complex and subject to change. Consult a qualified tax professional or the IRS directly for advice specific to your situation. We do not guarantee tax credit eligibility, amounts, or outcomes.
Ready to Explore High-Efficiency Options?
We will size your home correctly, show you which systems qualify for federal credits and FPL rebates, and deliver an honest quote with no pressure. All equipment is ENERGY STAR labeled when eligible.