COMMUNITY ADVOCATES FOR CLEAN ENERGY
Clean Energy Rebates for Non-Tax-Paying Entities
Tax Credits are Available via Elective Pay / aka “Direct Pay”
Non-taxpayers can now claim the value of certain tax credits as cash payments.
Includes:
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Clean Electricity Investment Tax Credit - ITC (48 or 48E after 2025)
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Clean Electricity Production Tax Credit - PTC (45 or 45Y after 2025)
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Commercial Clean Vehicle Credit (45W)
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Alternative Fuel Vehicle Refueling Property Credit (30C)
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What Non-Profits Need To Know about the ITC - Clean Energy Group
Energy Efficient Tax Deductions can be Transferred to a 3rd Party
Non-taxpayers can now benefit from tax deductions if they install energy-efficient equipment in new or renovated buildings that they own.
Tax Code 179D deductions can be transferred (typically to the architect and/or engineering firms designing their building) for building design improvements in heating, lighting, HVAC, hot water, or building envelope that result in efficiency of at least 25 percent