Webinar Recordings
Guides from L4GG, EPN, and U.S. Treasury
Guidance to maximize the use of elective pay in developing clean energy projects, U.S. Treasury
guidance on likely future of tax credits under IRA, Lawyers for Good Government
From CPC Center
A video clip of AC Meyer from L4GG explaining expected IRS regulation in the case of Direct Pay repeal
From Elective Pay Lighthouse Cohort Partners (view page) The Government Finance Officers Association (GFOA) aggregates information on finance-oriented questions including portal submissions; timing of IRS, financial statement and audit processes; financial statement recognition of credits, and strategic financial planning. GFOA has best practices and IRA implementation resources for states, localities and instrumentalities that you may find helpful in planning.
Annotated Tax Forms
Form 3468 - Section 48/Investment Tax Credit (ITC) - from GFOA & L4GG Form 3800 - General Business Income - from GFOA & L4GG Form 990-T - Exempt Org. Business Tax Return - from GFOA & L4GG
Recorded Training #1: Direct Pay 101 to Fund Your Clean Energy Projects (June 2024)
Overview of ways to Leverage IRA funding for communities (includes high level GGRF, Grants, J40, Elective Pay - puzzle of how this works together.
Recorded Training #2: Direct Pay Deep Dive (July 2024)
Provide detailed insights about Direct Pay, including demystifying the filing process, prevailing wage requirements, partnerships, how to receive TA, etc.
Register for upcoming L4GG Clean Energy Tax Navigator trainings Learn about GPI/CERTs Elective Pay Cohort, email Catherine Kemp at ckemp@gpisd.net