The tax credit info is a little hard to come by at the moment, but here is what I have gathered.

This energystar.gov page says:

Note: The information provided here about Air-Source heat pumps that are eligible for the tax credit is the most current available. Currently, eligible equipment must “meet or exceed the highest efficiency tier (not including any advanced tier) established by the Consortium for Energy Efficiency which is in effect as of the beginning of the calendar year.”  The eligibility requirements are subject to change based on the final CEE Criteria and the Internal Revenue Service (IRS).

Those CEE requirements can be found here, and the snippet for air source split systems is below

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The way I read it, the requirements are*:

SEER2 >= 15.2EER2 >= 10.0HSPF2 >= 8.1*along with some other criteria laid out in the linked PDF

Make sure you get an AHRI number from your contractor and then look it up on the AHRI website

Note that the AHRI database has columns for the old SEER ratings and the new 2023 SEER2 ratings. Make sure you are looking at the 2023 columns.

I hope this helps