Elective Pay & IRA Tax Incentives Resources Page
Updated May 15, 2024
NEW RESOURCES & EVENTS:
JUMP TO: NEW Fact Sheet on Prevailing Wage & Apprenticeship Requirements (PWA)
JUMP TO: Recent Webinar Recordings
May 15, 2024 - first Elective Pay filing deadline for entities filing on the 2023 calendar year
May 16, 2024 - DOE webinar on LICB 2024, 1pm ET - Register here
May 28, 2024 - Applications open (9am ET) for the Low Income Communities Bonus 2024 Program Year (Jump to our LICB info)
The IRS Pre-Filing Registration Portal is OPEN!
Register to receive a unique ID for all of your eligible 2023 projects!
PRE-FILING REGISTRATION RESOURCES
IRS Video Walk-Through of Pre-Filing Registration Portal (has been down — IRS is aware)
Pre-Filing Registration Tool User Guide (with screenshots), IRS Publication 5884
IRS Energy Credits Online Permission Management User Guide (with screenshots), IRS Publication 5902
Email for requesting technical assistance with Pre-Filing Registration: irs.elective.payment.or.transfer.of.credit@irs.gov
NEW May Sessions: IRS-Hosted Office Hours for Elective Pay & Transferability Pre-Filing
1-2:30pm ET - Separate registration for each date: 5/15
LEGAL QUESTIONS & ANSWERS FROM L4GG EXPERTS
If you have questions about elective pay for applicable entities, please click here to view our FAQ page, which is updated frequently and has answers from our legal experts to some of the most common questions we receive.
If your question is not answered on the FAQ page, click here to submit your question directly to L4GG’s legal experts.
L4GG WORKSHEETS, FACT SHEETS, ANNOTATED FORMS, & WEBINARS
Worksheets & Maps for Identifying Eligible Projects:
Electric Vehicle Infrastructure (non-urban and low income only)
EV Infrastructure - 30C Tax Credit Eligibility Locator Map from DOE
Annotated Tax Forms:
Form 8936 & Schedule A - Section 45W/EV Purchasing - from Electrification Coalition
Form 8911 - Section 30C/EV Infrastructure - from Electrification Coalition
Fact Sheets:
Prevailing Wage & Apprenticeship (PWA) Requirements Fact Sheet
Low-Income Communities Bonus (LICB) Fact Sheet
2024 Program Year applications will open May 28, 2024 (9am ET)
2023 Program Year applications opened 10/19/23, closed 2/29/24
Webinars:
CPCC w/ L4GG: Cash for Communities (video) - May 9, 2024
L4GG/WRI/GFOA/USDN/SSDN: Slide decks for SSDN - May 1, 2024
L4GG/WRI/GFOA/USDN Demystifying the Elective Pay Process (video) - April 18, 2024
Slide deck (with hyperlinks to resources)
L4GG/CAP/NLC/BGA How Cities Can Take Advantage of Direct Pay (video) - Jan 2024
Slide deck (with hyperlinks to resources)
L4GG’s Direct Pay Overview Webinar - August 2023
L4GG/Sabin Center Presentation to Local Governments
Stanford Law School Lawyers for a Sustainable Economy
APPLICABLE REGULATIONS AND GUIDANCE FROM TREASURY & IRS
FINAL REGULATIONS ON DIRECT PAY - Published March 11, 2024
L4GG’s Summary of IRS Final Rules on Elective Pay - March 6, 2024
IRS Press Release on Release & Pending Publication of Final Regulations - March 5, 2024
IRS FAQ on Elective Pay - Updated March 5, 2024
ARTICLES FROM L4GG LEGAL EXPERTS
Analysis of Final Rule on Transferability - Tax Law Center at NYU
Analysis of §48/ITC Proposed Regulations - Wilson Sonsini
Low-Income Communities Bonus - Linklaters
Domestic Content - Linklaters
Energy Communities Bonus - Linklaters
HELPFUL PARTNER RESOURCES
Government Finance Officers Association - IRA Implementation Resources
WRI - Bonus Mapper
Wilson Sonsini - IRA Legal Resources
Wilson Sonsini - Analysis of New 48/ITC Proposed Regulations
Clean Energy Group - Applying for IRA Bonuses
Sabin Center - Proposed Regulations for Direct Pay Under the Inflation Reduction Act - Guidelines for Cities
NYU School of Law - Making Cents of the IRA
Congressional Progressive Caucus Center - Overview on Direct Pay
Center for American Progress - Overview on Direct Pay
Clean Energy States Alliance - Low-Income Communities Bonus
BlueGreen Alliance - Domestic Content Guidance for Developers
Paying for your Project - Financing ResourceS
Center for Public Enterprise - Interactive Financial Modeling Tool
Greenhouse Gas Reduction Fund: Greenbanks, CDFIs, other Grant recipients under the Greenhouse Gas Reduction Fund (Solar for All Competition is currently open); 43 states have filed NOIs
U.S. Dept. of Energy - State Energy Financing Institutions (SEFI) Funding for State Programs
Wilson Sonsini - Clean Energy Federal Funding Database
Wilson Sonsini - Climate Funding White Paper
Found an error, broken link, or other tech issue? Let us know at CleanEnergy@L4GG.org — and thanks!