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Check out Goodman's web site,   great equipment, reasonable  prices, double the warranty. 30% tax credit available until 12/31/2010 on heat pump installations with a s.e.e.r. rating of 15.  Air conditioning installations with a s.e.e.r. of 16 as well as gas furnaces with an a.f.u.e. of 95% efficient. Maximum tax credit is $1500.

http://www.goodmanmfg.com 

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