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This item qualifies under the American Taxpayer Relief Act of 2012 renewed the federal tax credits for homeowners who install high efficiency energy saving products in their primary residences between January 1, 2012 and December 31, 2013, subject to certain limitations. To apply for the tax credit, you must file and submit the relevant tax forms. For products "placed in service" in 2013, you would take the tax credit on your 2013 income taxes. Remember to save your receipts and the Manufacturer's Certification Statement for your records. Please see Federal Tax Credits for Consumer Energy Efficiency for additional information. Mini-Split Standard systems utilize duct-free technology in a streamlined, low profile design. LG's Standard air conditioners are easy to install, efficient and cost effective. Features: