The What, When, and How of Elective Pay and Tax Incentives Under the IRA

Lawyers for Good Government (L4GG), an organization that works to protect and strengthen democratic institutions, created a webinar and legal primer on Elective Pay & Tax Incentives Under IRA: The What, When, and How.

They have provided the following resources for your review and use, and you can access their IRA and Elective Pay Resources web page:

  1. Recording of the Webinar
  2. Slides of the Webinar
  3. Question and Answer Table of all questions asked during the webinar.

In addition, you can send them your legal questions and proposed projects to help guide future legal resources. L4GG will review your questions with their tax, project finance, and energy legal experts and incorporate them into future programming and/or respond directly.

The Congressional Progressive Caucus Center (CPC Center) also provides a number of resources breaking down Direct Pay, which can be accessed here.

And the Center for Public Enterprise has just published its walkthrough of the IRS Elective Pay / Transferability pre-registration portal. You can read it here.

Finally, here are additional resources on elective pay from the IRS: