IRS issues proposed rules on energy projects for low-income communities (48e) from IRA – The proposed rule builds on the initial February guidance and requests comment on certain definitions and requirements that the IRS is considering including in the upcoming program guidance. Recall the Low-Income Communities Bonus Credit Program provides a boost of up to 20 percentage points to the investment tax credit for solar and wind energy projects in low-income communities. The proposed rule changed the allocation process such that there will be an initial application window, followed by a rolling application process with any remaining allocation capacity. They propose further subdividing low-income funding to reserve 80% for residential behind-the-meter facilities to “ensure that allocations are predominantly awarded to facilities serving residences and consumers, rather than facilities serving businesses.” Comments are due 6/30.

IRS provides additional guidance for advanced energy projects under 48C from IRA - The notice released last week expands on the February guidance, defining qualifying advanced energy projects with clearer definitions and examples, and adding technical review criteria and application content requirements. The notice also includes a list of 48C(e) energy communities census tracts (i.e., communities with closed coal plants and mines). Recall the 48C(e) program’s first round will allocate up to $4B (of $10B total capped funding) to accelerate domestic clean energy manufacturing; $1.6B of that $4B must be allocated to projects in energy communities census tracts. Application portal will open no later than 6/30 with concept papers due 7/31 and full applications due Fall 2023-Winter 2024.

Treasury and the IRS Issue Elective Pay and Transferability Proposed Guidance – Guidance provides information for non-profits and government entities on how they can receive upfront payments for clean energy tax credits. This will help entities that were not previously able to receive tax credits invest in clean energy projects. You can also find helpful information on CleanEnergy.gov/directpay. Comments are due 8/14

The IRS has released a series of resources related to the recently released guidance on direct pay and transferability for tax credits from the Inflation Reduction Act.

The federal government is organizing a series of in-person and virtual events across the country that focus on how the energy transition will impact energy communities.

The White House launched Invest.og where you can track the investments that are occurring under the IRA, BIL, and CHIPS Act. The site includes an interactive map.

The White House released its Clean Hydrogen Strategy and Road Map. This plan outlines how the executive branch is going to approach clean hydrogen and where the industry stands today.

A master guidebook that provides a program-by-program overview of the IRA, including who is eligible to apply for funding and for what purposes. It also addresses direct pay availability, transferability, and stackability

The White House official guidebook in csv format

The main page where all new guidance will be posted

General fact sheet about the IRA's benefits

The official legislative text of the Inflation Reduction Act

A fact sheet from DOE on how IRA will help the country reach its climate goals.

Fact sheets (avaliable for all 50 states + DC) highlighting how the IRA tackles the climate crisis in states across the country and how families and communities can benefit from a clean energy future. The fact sheet outlines how families can save on their utility bills, get tax credits for electric vehicles and energy-saving appliances, and access clean energy economic opportunities.

Guidance on prevailing wage and apprenticeship requirements

A landing page from DOE on workforce training programs in IRA and IIJA

High-level fact sheet that identifies key environmental justice provisions from the IRA and their expected impact on environmental justice communities.

Guidance on new rules in the tax law added by the Inflation Reduction Act on how to enter into a written agreement with the IRS and how to provide periodic written reports containing specified information related to each clean vehicle manufactured

This notice explains the requirements for the fuel to be eligible for the SAF credit, the various methods in which a claimant may claim the credit, and which parties must be registered for the different activities in the process.

A notice on the “incremental cost” of vehicles eligible for the commercial clean vehicle tax credit

A white paper on the anticipated direction of Treasury and the IRS’s upcoming proposed guidance on the critical minerals and battery components requirements and the process for determining whether vehicles qualify under these requirements

Provides additional information on certain vehicle provisions in the IRA

An excellent chart from DOE showing the difference in clean energy tax credits from 2022 to 2023 for home and electricity production and an accompanying FAQ

FAQ about the new and used qualified commercial electric vehicle tax credit

FAQs on the 25C and 25D, giving an overview of what projects qualify for the credit, how much is available, and more.

Eligible vehicles for the personal electric vehicle tax credit

A tool to find out which IRA programs you qualify for

FAQs on the HOMES and HEEHRA rebate programs

A notice of intent to propose regulations on the tax credit for new clean vehicles

A checklist created by DOT to help local governments prepare for the year ahead and chart a strategic pathway to take advantage of these historic infrastructure investments. Also applicable for non-profits.

Many DOT funding opportunities require applicants to complete a benefit-cost analysis (BCA) as part of the application. Here are some tips.

How do I know if my community meets "disadvantaged community status" for a DOT grant?

14 min video with a helpful overview of the program

EPA will hold two competitions (opening summer 2023) to distribute grant funding under the Greenhouse Gas Reduction Fund: a $20 billion General and Low-Income Assistance Competition and a $7 billion Zero-Emissions Technology Fund Competition.

One notice on Qualifying Advanced Energy Project Credit program under Section 48C and another on the Low-Income Communities Bonus Credit program under Section 48(e)

Explore the map to see which communities are considered disadvantaged communities as they relate to Justice40 priorities

DOE's administrative funding and guidance for states as they administer Home Energy Rebates

Certain requirements must be met for critical mineral and battery components of the clean vehicle credit. This outlines those requirements

The IRS issued a notice that describes certain rules that the IRS intends to include in forthcoming proposed regulations for determining what constitutes an energy community for the production and investment tax credits.

EPA will hold three complementary grant competitions to invest $27 billion, putting public and private capital to work in communities combatting climate change

This guidebook provides an overview of the clean energy, climate mitigation and resilience, agriculture, and conservation-related funding programs in the Inflation Reduction Act for which Tribes are eligible.

A map that shows census tracts that are overburdened and underserved are highlighted as being disadvantaged. Federally Recognized Tribes, including Alaska Native Villages, are also considered disadvantaged communities.

A tool to highlight financial benefits of clean energy and energy efficient consumer choices.

A tool to provide users deeper insight into the Transportation Disadvantage component of the Climate and Equity Justice Screening Tool

A one-stop resource to help urban communities scope, plan, and identify ways to fund electric vehicle (EV) charging infrastructure.

A one-stop resource to help rural communities scope, plan, and identify ways to fund electric vehicle (EV) charging infrastructure

Federal Guidance for the domestic content adder for the investment tax credit and the production tax credit

The second phase of the Climate Pollution Reduction Grants (CPRG) program is anticipated for release in September 2023. Additionally, EPA is extending the deadline for Priority Climate Action Plans for tribes and territories to April 1, 2024 (rather than March 1, 2024).

The White House conducted a webinar to provide more details on the proposed guidance for direct, or elective, pay which allows states, tribes, territories, local governments, nonprofits, and other tax-exempt entities to access clean energy tax credits for the first time.

The report summarizes the need for charging infrastructure nationwide and can be used to help inform how funds from the BIL and IRA can be best spent to expand the EV charging network.

The Department of Transportation has released a new toolkit to help urban communities plan for and navigate the transition to an electrified transportation sector.

Using funds from the Methane Emissions Reduction Program that was included in the Inflation Reduction Act, the DOE and EPA will provide up to $1.55 billion in funding to states and industry for technical and financial assistance to reduce methane emissions in the oil and gas industry. Look for more details on the program to be released in August.

This program will fund 2-7 nonprofits that will provide funding and technical assistance to networks of community lenders that in turn finance clean technology deployment in eligible communities. Selected hub nonprofits are expected to mobilize private capital and support networks of community lenders in developing self-sustaining programs. The deadline to apply is October 12, 2023.

The NCIF will fund 2-3 nonprofits to mobilize private capital and advance clean technology deployment nationally. Selected entities will provide financing to households, businesses and nonprofits, and governments deploying qualifying clean technology and energy projects. The deadline to apply is October 12th, 2023.

Webinar on Direct Pay Guidance. Put on by New York University and the Beneficial Electrification League

High-level overview of the ways in which the IRA will transform America's energy sector

Repeat Project's analysis of the IRA and BIL's impact on the nation's greenhouse gas emissions

An overview of the benefits of the IRA to American lives, outside of improving the climate. Includes a nice graphic of the funding and its correlated benefits.

Narrative list of the environmental provisions in IRA (accompanies BlueGreenAlliance spreadsheet)

A guide for nonfederal actors to take advantage of IRA provisions to create a cleaner, healthier, and more economically vibrant country and built environment.

Narrative summary of the key energy and climate provisions included in the IRA.

A spreadsheet containing each provision in IRA related to climate, including if there is an EJ or Labor callout, Tribal eligibility, funding type, cost-sharing, and more

A spreadsheet of Repeat Project's breakdown of all climate provisions in IIJA and IRA.

Spreadsheet comparison of the funding levels by categories and subcategories between the enacted IRA, the BBB Act November House text, and the BBB Act September House text. Also layers in Bipartisan Infrastructure Law spending by category and subcategory and compares enacted funding to other proposed funding.

Descriptions of the tax incentives, programmatic funding, and other policies in the IRA and IIJA relevant to transportation electrification, domestic manufacturing, and the energy transition.

Guidance from a partnership with Vice President Harris on how to improve indoor air quality

Bulleted summary organized by topic covering the climate and non-climate provisions of the IRA.

Information on maximizing the potential benefits of the GHG Reduction Fund

An overview on the IRA with an emphasis on employment opportunities

A description of the energy and resilience provisions in the bill that can improve affordable housing.

A local government sustainability practitioners' cheat sheet to the IRA, updated regularly

FFOLD focuses on energy sector emissions, including electricity, transportation, buildings, and resilient energy systems. It does not explicitly capture funding for other sustainability solutions. FFOLD focuses on programs for state, local, and tribal entities.

This report outlines the implications of the IRA on core utility commission activities and their effect on the electric, buildings, and transportation sectors. It provides practical considerations for regulators to ensure the transformational potential of the IRA is realized and its full range of benefits flow to ratepayers in their jurisdictions.

A blog on ways cities should navigate the IRA

Guidebook to help mayors and their staff to understand the climate provisions included in the IRA, the opportunities for local government, and the multiple roles that cities can play in maximizing the IRA's benefits

Section-by-section analysis of IRA provisions

A guide for counties, cities, and towns to support the deployment of EV infrastructure and create the conditions for the successful implementation of BIL-funded programs.

A resource for organizations and public agencies tracking federal investments in climate initiatives. The Portal tracks investments from the IRA and BIL. Access is open to advocates working on the intended and equitable allocation of federal climate investments, as well as public officials. Users must create an account and receive approval before accessing the site.

An overview of some key solar and energy storage provisions in the IRA

Information about the IRA’s tax credits, financing mechanisms, and grants for higher ed institutions. For each provision, there is a short description of the provision, the lead agency and eligible beneficiaries, and the potential benefits to institutions.

A breakdown of all the benefits for each economy sector from the IRA

A summary of standout policies in IRA, a good summary of environmental justice impacts

FAQs for the Rewiring America Savings Calculator

Guidance on claiming tax credits for vehicles delivered on or after January 1, 2023. Covers tax credit requirements for new and used EVs and FAQs and provides links for more information.

Rewiring America's guide provides in-depth reviews of electrification incentives, overviews about electric equipment, electrification case studies for different households, and a checklist to help users build their own electrification plan.

A tool to help you figure out how much money you will get with the Inflation Reduction Act

A summary of programs that will or could provide significant resources for energy efficiency retrofits for existing single-family and multifamily homes

A blog on ways the IRA will transform the buildings industry

A detailed summary for which IRA programs health care groups can take advantage of

A series of memos that contain guidance on applying for specific IRA programs, program implementation recommendations, timelines and deadlines to access funds, pitfalls to avoid, other considerations

State and local governments will receive financial and technical support from the Biden administration to help them achieve success under the Inflation Reduction Act, but they must also be prepared to stand up ambitious programs in their communities.

Tracking new clean economy projects, expansions, and production announced across America since the Inflation Reduction Act

Information about the climate change-related provisions of the 2022 Inflation Reduction Act (IRA)

Sortable and filterable list and detailed summary of the funding programs and tax incentives included in the Inflation Reduction Act (IRA).

A report highlighting clean energy projects deployed since passing IRA and the jobs associated

A list of federal funding opportunities to build efficient buildings or retrofit existing ones

Report on how cities can best take advantage of the tax credits included in the Inflation Reduction Act.

Atlas Public Policy has published a report that examines how money spent by states as part of the National Electric Vehicle Infrastructure (NEVI) program can be utilized to advance economic and racial justice.

Find out if you are eligible for the IRA low income bonus and Justice40 programs