For the Bryant system, it's not a matter of the FV4C being approved for the tax credit or not. What matters is the efficiency yielded when the 215B (Legacy 15 SEER) heat pump is matched with the FV4C indoor unit (variable speed). And so I'm afraid your salesman is mistaken, because even with the FV4C fan coil the system still qualifies (FX4C has a high efficiency motor but not variable speed, FV4C is preferable in my opinion).

Both systems appear comparable as far as features and efficiency go. Rheem makes better units than the PJL line, and likewise Bryant has a nicer line of products above the Legacy line which may be worth looking into. At least for the Bryant, you'll get better outdoor coil protection by stepping up to the 225B.

ryanhughes,

Thanks. You are correct. The Rheem RPQL-JEZ and RPQL-AZ series are better units than the PJL series, and the Bryant Performance and Evolution series are better than the Legacy series, but I do not think I need anything more..especially as the price increases dramatically.
Living in Florida, and keeping my thermostats at 82 degree(yes some say it's hot but I can live with it) my ac bill for July was $138 and my August bill was $145. Besides the 3 ton system I am talking about replacing, I also have a 5 ton that does another part of the house. The house is 2500 sqft. and with tese low bills I do not think the payback for a more expensive and more efficient system is there.
I think the bottom of the line Rheem or Bryant will work well for me. The main question was is one a better made unit than the other?

I like the Bryant system because it comes with factory installed high and low pressure switches (just low pressure switch from the factory on the Rheem) to protect the compressor. Also, it is a bit quieter than the Rheem. However the Rheem does have a nicer cabinet to protect the coil, for what it's worth. While both prices are close, I wouldn't spend any more for the Rheem over the Bryant. Most of your concerns, as I'm sure you've read, should be focused on finding the best installers (not necessarily the best salesman). The Bryant dealer needs to check his books again about the FV4 (though that's what he quoted regardless of what he said about the tax credit).