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I have been reading about the Taxpayer relief act of 2012 and I'm wondering if I should recommend this to some of my clients. What do you think?

For those who would like to learn more, here are the sites I used for research.

References:

http://taxpayer-relief-act-of-2012.wikia.com
http://senville.com/air-conditioner-tax-credits/
http://en.wikipedia.org/wiki/American_Taxpayer_Relief_Act_of_2012

The US rebates are $50-$300 and they only apply to a ductless AC, if I'm reading correctly.  Not much of an incentive.

When our federal and provincial governments were offering rebates they were giving back over $1000, plus an additional $5000 renovation tax credit.  Both furnaces and AC's were able to qualify for rebates.  It was easy selling during those days.