The Inflation Reduction Act presents significant opportunities to benefit from refundable tax credits through the elective payment—also known as direct pay—provisions of the new Section 6417 of the Internal Revenue Code (IRC) for entities including:

Tax-exempt entities, such as health care and education
States and their political subdivisions
Tribes
Alaska Native corporations
Rural electric cooperatives

Join us for our webcast, Cash Refunds for Green Energy Projects, to learn more about the direct pay provisions for renewable energy-related projects, as well as considerations these entities may need to consider to unlock these opportunities.