Resources for schools on Elective Pay & energy tax credits
This page has not been updated since the President signed the latest federal budget reconciliation bill into law on July 4, 2025.
For updates, visit this page.
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