Clean Energy Tax Incentives: Elective Pay Eligible Tax Credits Table
July 18, 2023

The Inflation Reduction Act of 2022 (“IRA”) makes several clean energy tax credits available to businesses; tax-exempt organi- zations; state, local, and tribal governments; other entities; and individuals. The IRA also enables entities to take advantage of certain clean energy tax credits through its elective pay provision (also colloquially known as direct pay). Elective pay allows several types of entities, such as tax-exempts and governments, to treat the amount of certain credits as a payment against tax on their tax returns and as a result receive direct payments for certain clean energy tax credits.

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Using Data To Strengthen Infrastructure Applications and Grow Investment Webinar Recording and Summary

The Bipartisan Infrastructure Law is investing billions in communities across the country and while we know many infrastructure projects were sorely overdue, it is important that cities can demonstrate that their projects are both necessary and successful. The way to do this is through timely collection of data throughout the project lifecycle, using it both as a way to make improvements and a way to demonstrate impact.

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