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Monetizing Renewable Energy Credits—Final Regulations on Direct Pay  


Author:  Nicholas C. Mowbray.; Jeffrey H. Paravano.


Source: Volume 41, Number 03, Spring 2024 , pp.39-45(7)




Journal of Taxation of Investments

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Abstract: 

The Inflation Reduction Act enacted new ways for eligible taxpayers to monetize credits. One such option is for eligible taxpayers to elect to directly receive a credit via a tax refund from the IRS. This article discusses the final regulations related to this election.

Keywords: pre-filing registration, IRC Sec. eligible credits, elective-payments

Affiliations:  1: Baker & Hostetler LLP; 2: Baker & Hostetler LLP.

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