Resources for schools on
Elective Pay & energy tax credits
Here is your Schools and Elective Pay Overview! Download and share.
IRS office hours available to support with the pre-filing registration process for elective payment. Register here.
FACT SHEET for Sustainable and Healthy Schools includes examples of schools who are actively pursuing tax credits (4.26.24 - The White House)
White House Toolkit for Sustainable and Healthy Schools (4.24.24 - The White House)
Overview of energy tax provisions available for schools including both a deck and a video (10.17.23 - Jacob Goldman, VP of Energy Tax Savers, Inc.)
Overview of the Education and Climate Provisions in the Inflation Reduction Act (3.29.23 - This Is Planet Ed and WRI)
A four-part series of courses about federal grants, new energy tax credits (9.1.23 - Center for Green Schools)
Roadmap for how IRA and IIJA can be utilized to retrofit schools and other publics buildings (7.5.23 - BlueGreen Alliance)
Roadmap for maximizing Elective Pay opportunities with a discussion of domestic content requirements on page 11 (9.30.23 - WRI’s US Energy Team)
Webinar highlighting Elective Pay’s impact on school decision-making (10.19.23 - MSBA & UndauntedK12)
Watch a webinar to learn from national experts.
Schools and IRA 101:
Beyond Grants: Federal Funding for School Facilities
Schools and IRA 201:
Going Deeper on IRA Tax Credits for Schools
Fort River Elementary (8.2.23 - Amherst, MA)
Hopkins Academy (Hadley, MA)
Conference presentation slides (10.18.23)
School Committee meeting discussion (start at 14:15) (8.21.23)
Deep Energy Retrofit scoping study (7.27.23)
Devalles Elementary (New Bedford, MA)
Demystifying the Elective Pay Filing Process (Lawyers for Good Government and Government Finance Officers Association)
How to Pre-File: IRA and CHIPS Act Pre-Filing Registration Tool Overview video (IRS - July 2024)
Demystifying the Elective Pay Filing Process webinar and slides (USDN - 4.18.24)
Elective Pay Final Regulations (Treasury - April 2024)
Direct Pay Fact Sheet for Schools (Treasury - 1.4.24)
Direct Pay through the Inflation Reduction Act (6.14.23 - White House)
Direct Pay Eligible Clean Energy Tax Credits (6.23 - IRS)
Pre-Filing Registration Tool and Pre-Filing Registration Tool User Guide (12.22.23 - IRS)
One-Pager on Elective Pay for State and Local Governments (English) and (Spanish) (6.23 - IRS)
Making Clean Energy Tax Credits Deliver for the Public: A User Guide for Governments, Schools, and NonProfits (7.12.23 - BlueGreen Alliance)
CPCC FAQs and Toolkit on IRS Guidance for Direct Pay including Direct Pay Partner Toolkit, an overview of Direct Pay, and a FAQ page (6.22.23 - CPCC)
Understanding Direct Pay and Transferability for Tax Credits in the Inflation Reduction Act (6.5.23 - Center for American Progress)
IRS homepage for guidance on IRA
Prevailing Wage and Apprenticeship provisions (11.30.22 - Guidance) & (1.17.23 - DOL presentation)
Prevailing Wage and Apprenticeship Guidance for Contractors and Credit Seekers (7.6.24)
Low-income communities (2.2.23 - only applicable to solar and wind)
Domestic Content (5.12.23 - IRS)
Domestic Content User Guide (7.7.23 - BlueGreen Alliance)
Factsheet on Low-income communities bonus adder (10.9.23 - Lawyers for Good Government)
Federal Solar Tax Credit “for Businesses” (8.23 - DOE)
Geothermal Tax Credit Guide (11.30.22 - ClimateMaster)
Inflation Reduction Act: Solar Energy and Energy Storage Provisions (10.22 - SEIA)
New Tax Credits and Elective Pay for School Districts (10.6.23 - Alliance for Electric School Buses)
Ground Source Heat Pumps Conference Presentation (10.17.23 - Eversource)
Do you have a facilities or fleet modernization project that will leverage clean energy tax credits? Tell us about it here.
Have a great resource to add? Email it to us at info@undauntedk12.org