The National Association of State Energy Officials (NASEO) has released a series of briefs titled Enhanced Federal Energy Tax Incentives for Buildings, Transportation, and Energy Production: Overview and Use Cases. This series provides information for State and Territory Energy Offices and key stakeholders on federal energy tax incentives, including several enhanced by the Inflation Reduction Act (IRA). The briefs explore the mechanics of several incentives, as well as use cases that highlight ways each incentive can be leveraged to support energy investments. Specific incentives explored in the series include: state and local government and commercial buildings (Section 179D); residential buildings (Section 25C); alternative fuel vehicle infrastructure and vehicle purchases (Sections 30C and 45W); and clean energy production and investment (Sections 45/45Y and 48/48E).
The combined series is available on NASEO’s website here, with individual sections also available for download. If you have questions or suggestions, please reach out to Sam Cramer, Senior Program Director, at scramer@naseo.org.