IREJN was pleased to host Heejin Hahn from the Congressional Progressive Caucus Center, who gave a great presentation on the direct pay rebates, which can be used for solar, geothermal heat pumps, and electric vehicles.
Additional Resources
From the CPC Center
- CPC Center Slide deck from 10.30.24 presentation
- A Step-by-Step Guide to Worker Protection Requirements including the prevailing wage and apprenticeship requirements
- Our CPC Center resource page
- FAQ explainer
- For more information on the investment tax credit, production tax credit, and bonuses
- Sign up to request assistance or sign up for our listservs here
From the IRS
- Commercial Clean Vehicle credit information and list of qualified manufacturers
- Alternative Fuel Vehicle Refueling Property Credit (EV charging infrastructure credit) Reference the EV Charging Station (30C) Tax Credit Eligibility Locator to see geographic eligibility for EV charging stations.
- IRS FAQs about fulfilling prevailing wage and apprenticeship requirement (for investment tax credit, production tax credit, EV charging infrastructure credit)
- Low-income community bonus credit (for Investment Tax Credit only): requires a separate application with the Department of Energy. See this map for category 1 eligibility
- Energy community bonus (for investment tax credit and production tax credit): see eligibility map.
From our partners
- We’ve partnered with the Clean Energy Tax Navigator (“the Navigator”), powered by Lawyers for Good Government (L4GG) so that eligible entities have a one-stop-shop to learn and receive assistance on claiming direct pay.
- For help financing a project, check out our partners at The Project Finance Hub (PFH), powered by Atlas Public Policy, which is a clearinghouse for tools and guidance to finance clean energy projects.
- Lawyers for Good Government Fact (L4GG) sheets Restricted vs. Unrestricted Funds and the “No Excess Benefit” Rule
- Information on Paper filing vs E-filing
- Giraffe financial/L4GG partnership
- 2023 tax year e-filing exemption
- L4GG Info Sheet: E-Filing vs. Paper Filing (includes the 4 IRS approved MEF providers who have direct pay services)
- Interfaith Power and Light: resources on federal funding for houses of worship
