Clean Energy Tax Incentives: Elective Pay Eligible Tax Credits Table

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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5 Winning Strategies For BEAD Grant Applications

The Broadband Equity, Access, and Deployment Program (BEAD) provides federal funding for broadband planning, deployment, mapping, equity, and adoption activities. These winning strategies will help city leaders work with state leadership to expand access to affordable...

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