Yo double check as wording is weird and I just helped my dad understand it as he is around 151 too. There are two separate programs for tax credits. One which is not income based, but the other one is.

The 1st one is the energy efficient home improvement credit which is explained here: https://assets.ctfassets.net/v4qx5q5o44nj/3FYfJiYMILiXGFghFEUx0D/39c998988d5bea13ae015bddeeba1d59/25C_25D_Fact_Sheet.pdf

This one is available to all homeowners and isn’t income limited. It still gives 30% credit.

The 2nd one is the new high efficiency electric home rebate program. This is a bit of a broader category will extra rebates and is the one that is income limited. Here is a good fact sheet: https://assets.ctfassets.net/v4qx5q5o44nj/7LiHS6hhVKaIdph8bdVV8b/fbac70d0d6e74ce7a467ad526d47af29/HEEHRA_factsheet.pdf

Main site where I got these fact sheets: https://www.rewiringamerica.org/ira-fact-sheets

TLDR: you should be able to still get a 30% tax credit for your heat pump under the first one I mentioned. Of course double check the documents though as it explains it well. The income based one is a bit more extensive in coverage though.

Ps. If you already looked into this and I’m mistaken or interpreting it correctly let me know. I just know it was a pain to understand. I also realize it’s capped at 2k so if that’s what you are mentioning I get it.