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Direct/Elective Pay Resources

Under the Inflation Reduction Act of 2022, Direct/Elective Pay allows eligible entities, including those that do not owe federal income tax, to file a tax return and receive certain clean energy and clean transportation tax incentives as tax-free cash payments from the IRS. Eligibility includes tax exempt organizations, states, local governments, and tribes.

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General Direct/Elective Pay Resources

White House Direct/Elective Pay Page 

This page provides a broad level summary of Direct/Elective Pay, eligiblity information, and how to apply

IRS Elective Pay Overview 

This IRS page provides a brief summary of important information related to Direct/Elective Pay

Center for American Progress Elective Pay Webinar 

This Center for American Progress page provides a recording of the January 25th, 2024 webinar on Direct/Elective Pay information for cities

Lawyers for Good Government Elective Pay Home Page 

This Lawyers for Good Government Page provides a comprehensive list of Direct/Elective Pay resources as well as links to register for upcoming webinars

Lawyers for Good Government Elective Pay FAQs 

This Lawyers for Good Government page provides answers to frequently asked questions on Direct/Elective Pay

Lawyers for Good Government Summary of Elective Pay Final Rules 

This document provides a brief summary of the Final Rules issued by the IRS on Elective Pay

Lawyers for Good Government Intake Form 

This Lawyers for Good Goverment form accepts requests for legal and technical assistance needs related to Direct/Elective Pay

IRS Elective Pay Pre-Registration Website 

This IRS page provides details on how to register to make use of Direct/Elective Pay

IRS Elective Pay Q/A 

This IRS page provides answers to key questions on Direct/Elective Pay

IRS Taxpayer Resource Hub 

This Interactive Dashboard provides information on how the Inflation Reduction Act can assist homeowners, small business owners, tax-exempt entities, and vehicle buyers

Tax Credits

Below are specific pages for Direct/Elective Pay tax credits, detailing key information such as eligibility, amounts, and relevant guidance.

Sec 30C - Alternative Fuel Refueling Property 
Sec 45W - Qualified Commercial Vehicles 
Sec 45 – Renewable Electricity Production Tax Credit (PTC) 

Contact

Online

Federal Funds & Infrastructure Office Email FedFundsInfra@mass.gov

Address

State House, 24 Beacon Street
Boston, MA 02133
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