INFLATION REDUCTION ACT: Infrastructure Implementation Resources

This resource provides a one-stop-shop for Governors’ infrastructure, energy and environment advisors as they look to leverage infrastructure provisions in the IRA. Given overlap between some programs in the IRA and the bipartisan Infrastructure Investment and Jobs Act (IIJA), and in the context of the recently signed CHIPS and Science Act, this resource aims to support Governors’ advisors as they look to leverage various federal, state, and private sector funding opportunities to achieve their Governor’s agenda.

The Inflation Reduction Act (IRA) was signed into law by the President on August 16, 2022. The IRA provides billions of dollars in incentives, grants and loans to support new infrastructure investments in the areas of clean energy, transportation and the environment. In many instances, states and territories are eligible to apply for infrastructure programs directly or can partner with local governments and the private sector to maximize benefits for their communities.

Federal Resources

Congressional Resources

Inflation Reduction Act of 2022 full text
Inflation Reduction Act of 2022: Provisions Related to Climate Change, Congressional Research Service, October 3, 2022
Offshore Wind Provisions in the Inflation Reduction Act, Congressional Research Service, September 29, 2022
Inflation Reduction Act of 2022: Incentives for Clean Transportation, Congressional Research Service, September 6, 2022
Electricity Transmission Provisions in the Inflation Reduction Act of 2022, Congressional Research Service, August 23, 2022
Inflation Reduction Act of 2022: U.S. Environmental Protection Agency and Selected Other Environmental Provisions, Congressional Research Service, August 18, 2022
Inflation Reduction Act: Agricultural Conservation and Credit, Renewable Energy and Forestry, Congressional Research Service, August 10, 2022
Inflation Reduction Act: Agricultural Conservation, Renewable Energy, and Forestry, Congressional Research Service, August 3, 2022

White House Resources

Clean Energy for All website
Inflation Reduction Act Guidebook, v.1, December 2022 – provides an overview of the clean energy, climate mitigation and resilience, agriculture, and conservation-related programs in the Inflation Reduction Act
White House Clean Energy Updates
By the Numbers: The Inflation Reduction Act

United States Department of Agriculture

The U.S. Department of Agriculture (USDA) is responsible for administering over $43 billion in IRA funding. Major programs include investments in affordable and clean energy for rural communities, investments in biofuels, and investments in nature-based solutions and climate smart agriculture through the Environmental Quality Incentives Program (EQIP).

United States Department of Treasury/Internal Revenue Service

While IRA funds will pass through numerous federal agencies, the U.S. Treasury Department and the Internal Revenue Service have been tasked with administering more than $250 billion in tax credits. The Treasury Department is also tasked with administering several of the key revenue portions of the IRA, including changes to the corporate minimum tax and IRS tax enforcement funding.

The Treasury Department released new guidance to clarify the funding, eligible projects, and the application process for two programs under the Inflation Reduction Act (IRA). As part of one of the programs, Treasury said it anticipates about $1.6 billion will be initially reserved for projects in coal communities. Under the structure of the law, the tax credit values increase fivefold when projects meet prevailing wage and apprenticeship requirements. Projects can also get an additional credit boost by locating in low-income communities or energy communities — which the legislation defines as brownfield sites, an area dependent on the extraction, processing, transport or storage of fossil fuels, or a tract near a shuttered coal mine or coal-fired power plant. The IRS anticipate providing at least two allocation rounds under the program — the first of which will total $4 billion. Approximately $1.6 billion of that will be allocated to projects located in certain energy communities. The application process for the advanced energy project credit program will begin on May 31, while applications for the new low-income communities bonus credit program will open in two phases this year. For more information, see the press release.

The Treasury Department updated the vehicle classification standard used to determine the applicable Manufacturer Suggested Retail Price (MSRP) limitation for clean vehicle tax credits available under the Inflation Reduction Act (IRA). The move comes after weeks of campaigning by automakers who argued that the standard Treasury was using — which classified several popular vehicles as cars, subject to the $55,000 price cap, rather than SUVs subject to the $80,000 price cap —was confusing for consumers and could cause them to lose out on the tax credit. Under the change, the standard would rely on EPA’s fuel economy labeling standard, rather than the EPA CAFE standard. The previous classification of some small SUVs as cars would make some vehicles ineligible for the tax credit since they cost more than $55,000. For more information, find the press release here.

United States Department of Energy

The U.S. Department of Energy (DOE) is responsible for administering IRA loan authorities to provide direct loans and loan guarantees across three key programs: Energy Infrastructure Reinvestment, Innovative Clean Energy, and Advanced Technology Vehicle Manufacturing. In total the Department of Energy’s Loan Program Office will administer $367 billion in loan authorities. DOE is also committed to accelerating the buildout of long-distance transmission through $2 billion in support for transmission facility financing and $760 in grants to support the siting of interstate transmission projects.

Clean Energy Tax Credits for Consumers
DOE Loan Program Office, Inflation Reduction Act of 2022
Fact Sheet: Inflation Reduction Act Supporting the Future of DOE Science

United States Environmental Protection Agency

The U.S. Environmental Protection Agency (EPA) hosts a wide variety of IRA programs, representing over $41 billion in IRA funding. These programs include the $27 billion Greenhouse Gas Reduction Fund, the Methane Emissions Reduction Program, investments in protecting vulnerable communities from air pollution, and investments in permitting and improving pollution monitoring.

The U.S. Environmental Protection Agency (EPA) announced initial guidance on the design of the Greenhouse Gas Reduction Fund (GGRF) program, created by the Inflation Reduction Act (IRA). EPA published two Federal Assistance Listings outlining key parameters of the grant competitions that will ultimately award nearly $27 billion to leverage private capital for clean energy and clean air investments across the country. Federal Assistance Listings are the first public notice requirement to implement a federal grant program. EPA will hold two competitions 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. EPA expects to open competitions for funding under the Greenhouse Gas Reduction Fund by summer 2023. For more information, see the press release.

EPA’s Inflation Reduction Act landing page
Inflation Reduction Act, Green Power Markets webpage
Inflation Reduction Act Overview, December 2022

United States Department of Transportation

The U.S. Department of Transportation (USDOT) is responsible for administering IRA incentives to support sustainable aviation fuels and has been tasked with administering the $3.2bn Neighborhood Access and Equity Grant Program, which provides funding to states and localities to improve transportation access, clean up environmental harms and support planning and capacity building support. Additionally, the Federal Highway Administration will implement the $2bn Low-Carbon Transportation Materials Program for federally funded highway projects and has been provided $100m to support efficient environmental reviews.

Section 40007 of the IRA of 2022 Fast Program Briefing

United States Department of the Interior

The U.S. Department of Interior (DOI) is responsible for administering several new programs, including the $150m Tribal Electrification Program, nature-based climate resiliency measures, and programs to support communities from extreme weather events. The IRA provides $150m to DOI to support effective and efficient environmental reviews.

DOI’s bureau of Indian Affairs IRA webpage
Media Release – Drought Mitigation Funding in IRA, October 12, 2022
Media release – Leasing provisions in IRA, October 6, 2022

United States Department of Housing and Urban Development

The U.S. Department of Housing and Urban Development (HUD) is responsible for several IRA programs to improve energy and water efficiency, air quality, lower emissions and enhance resiliency of HUD-assisted multifamily properties.

Request for Information (closed) – Green and Resilient Retrofit Program

United States Department of Commerce/NOAA

The U.S. Department of Commerce’s National Oceanic and Atmospheric Administration (NOAA) has been allocated $2.6bn towards its coastal resilience and communities’ program, as well as funding for facilities that support the National Marine Sanctuary System. NOAA has also been provided additional funding through the IRA for weather and climate research, hurricane forecasting aircraft and for improving computer capacity and research for weather, oceans and climate.

Statement from NOAA Administrator on Signing of Inflation Reduction Act

United States Department of Labor

The U.S. Department of Labor (DOL) plays an ancillary role in implementing employment requirements in the IRA which are administered by Treasury and the IRS. Under the IRA, taxpayers may receive increased tax benefits by meeting prevailing wage and apprenticeship requirements which are established and supported by DOL.

upcoming IRA opportunities and milestones

Ongoing (varies by state) – Applications due for current round of USDA’s Environmental Quality Incentives Program (EQIP) for producers and forest landowners

Ongoing (varies by state) – Applications due for current round of USDA’s Conservation Stewardship Program (CSP) for agriculture producers and forest landowners

Ongoing (varies by state) – Applications due for current round of USDA’s Agricultural Conservation Easement Program for state and local governments, tribes and non-governmental organizations that have farmland, rangeland or grassland protection programs

More…

March 17, 2023 – Applications for current IRA funding due for Wetland Reserve Easements program for owners of privately held land including land help by tribes

Additional Resources

McKinsey & Company, Public Sector Practice: The Inflation Reduction Act: Here’s what’s in it
National Association of State Energy Officials: Inflation Reduction Act Resource Hub
Federal Funding Information for States: Inflation Reduction Act page (password protected for member states/territories)

Meet the Team

Tom Curtin, Program Director, Infrastructure
Jessica Rackley, Program Director, Energy & Environment
Dan Lauf, Program Director, Energy
Will Carraco, Program Director, Land Management, Agriculture and Wildlife
Richard Lukas, Legislative Director, Office of Government Relations

Chris Fletcher, Senior Policy Analyst, Energy
Glenn Grimshaw, Senior Policy Analyst, Infrastructure
Evan Blankenberger, Policy Coordinator, Center for Best Practices

NGA Infrastructure Resources

Engaging Employers In The Apprenticeship System Through IRA Tax Incentives

The Inflation Reduction Act (IRA) of 2022 is the largest federal investment in clean energy in U.S. history and includes substantial tax incentives for employers who pay prevailing wages and employ registered apprentices on qualifying energy projects. State workforce development leaders are well positioned to partner with energy sector employers by developing and scaling apprenticeship programs so employers can meet the IRA’s apprenticeship requirements and qualify for more tax credits. Learn more…

Workforce Development In The IIJA, CHIPS And IRA

This toolkit draws on insight from federal officials to outline the most pertinent programs and opportunities for state workforce development policymakers to consider as they seek to play a proactive role in implementing IIJA, CHIPS, and IRA. Moreover, the toolkit includes additional resources from NGA and federal agencies that will be helpful to state workforce development policymakers in this endeavor. Learn more…

Infrastructure Measures In The IRA

Agency	Name of Program	IRA Statutory location	Total Funding if applicable ($)	Period of availability	Description of program/taxation mechanism	Base/Bonus Credit amount (if relevant)	Direct Pay Eligibility	Transferability (if relevant)	Stackability (if relevant)	Eligible recipients	New or existing	Tribes eligible	Latest announcements
Council on Environmental Quality	Environmental and Climate Data Improvement	60401	$32,500,000	To remain available until September 30, 2026.	To improve the quality, availability, and use of climate change community impact data; to update and improve the Climate and Economic Justice Screening Tool; and to identify ways to improve conditions for climate impacted communities.					Direct Federal Spending	Existing	No	November 22, 2022 - Launch of Climate and Economic Justice Screening Tool
Department of Agriculture	Electric Loans for Renewable Energy	22001	$1,000,000,000	To remain available until September 30, 2031.	To provide loans to finance electric distribution, transmission, and generation facilities construction and improvements.					State and local governmental entities; Federally-recognized Tribes; Nonprofits; For-profit businesses	Existing	Yes
Department of Agriculture	Biofuel Infrastructure and Agriculture Product Market Expansion (Higher Blend Infrastructure Incentive Program)	22003	$500,000,000	To remain available until September 30, 2031.	To provide grants to increase the sales and use of higher blends of ethanol and biodiesel through investments in production.					Transportation fueling facilities, fuel distribution facilities, and similar operations	Existing	Yes
Department of Agriculture	USDA Assistance for Rural Electric Cooperatives	22004	$9,700,000,000	To remain available until September 30, 2031.	To provide loans to fund the construction and maintenance of electric facilities for rural electric cooperatives.					Electric cooperatives serving rural communities, or a subsidiary	New	Yes
Department of Agriculture	Assistance for Distressed Borrowers	22006	$3,100,000,000	To remain available until September 30, 2031.	To expedite assistance to borrowers of loans administered by the Farm Service Agency (FSA) whose operations face financial risk.					Direct Federal Spending	New	Yes. Tribal governments as well as individual Tribal members or organizations.
Department of Agriculture	Environmental Quality Incentives Program (EQIP)	21001(a)(1)	$8,450,000,000	To remain available until September 30, 2031.	To provide technical and financial assistance to producers.					Nonindustrial private forest landowners and Indian Tribes, farmers, ranchers, and forest landowners	Existing	Yes	Ongoing (varies by state) - Applications due for current round of USDA's Environmental Quality Incentives Program (EQIP) for producers and forest landowners
Department of Agriculture	Conservation Stewardship Program (CSP)	21001(a)(2)	$3,250,000,000	To remain available until September 30, 2031.	To provide technical and financial assistance to producers who participate in conservation activities.					Agriculture producers, farmers, ranchers, and forest landowners	Existing	Yes	Ongoing (varies by state) - Applications due for current round of USDA's Agricultural Conservation Easement Program for state and local governments, tribes and non-governmental organizations that have farmland, rangeland and grassland protection programs
Department of Agriculture	Agricultural Conservation Easement Program (ACEP)	21001(a)(3)	$1,400,000,000	To remain available until September 30, 2031.	To help landowners, land trusts, and other entities protect, restore, and enhance wetlands or protect working farms and ranches through conservation easements.					Conservation entities, agriculture producers, farmers, ranchers, and forest landowners	Existing	Yes	March 17, 2023 - Applications for current funding due for Agricultural Land Easements Program for state and local governments, tribes and non-governmental organizations that have farmland or grassland protection programs March 17, 2023 - Applications close for current funding round for Wetland Reserve Easements for owners of privately held land including land held by Tribes
Department of Agriculture	Regional Conservation Partnership Program (RCPP)	21001(a)(4)	$4,950,000,000	To remain available until September 30, 2031.	To fund partner driven solutions to natural resource challenges on agricultural land.					Native American organizations, property owners, State/local sponsored organizations, federally recognized Indian Tribes, and Native Alaskan and Native Hawaiian entities.	Existing	Yes
Department of Agriculture	Conservation Technical Assistance	21002(a)(1)	$1,000,000,000	To remain available until September 30, 2031.	To provide conservation technical assistance to conserve, maintain, and restore the natural resources on non-federal lands.					Natural resource management decision makers for private, Tribal, and other non-federal lands	Existing	Yes
Department of Agriculture	Conservation Technical Assistance - Greenhouse Gas Emission Quantification Program	21002(a)(2)	$300,000,000	To remain available until September 30, 2031.	To provide conservation technical assistance intended to help other organizations to address climate change.					Natural resource management decision makers for private, Tribal, and other non-federal lands	Existing	Yes
Department of Agriculture	Rural Energy for America Program (REAP) Rural Energy Systems and Energy Efficiency Improvements	22002(a)	$1,721,632,500	To remain available until September 30, 2031.	To provide loans and grants for renewable energy systems, or to make energy efficiency improvements.					Rural small businesses, agricultural producers	Existing	Yes	Ongoing - Applications accepted year round
Department of Agriculture	Rural Energy for America Program (REAP) - Underutilized Renewable Energy Technologies	22002(b)	$303,817,500	To remain available until September 30, 2031.	To provide loan financing and grant funding for underutilized renewable energy technologies.					Rural small businesses, agricultural producers	Existing	Yes	Ongoing - Applications are accepted year round
Department of Agriculture	USDA Assistance and Support for Underserved Farmers, Ranchers, Foresters: Technical and Other Assistance	22007	$125,000,000	To remain available until September 30, 2031.	To provide funding for project support and other technical assistance on agriculture, food, and rural development related issues.					Non-profit organizations and institutions of higher education	New	No
Department of Agriculture	Increasing Land, Capital, and Market Access (Increasing Land Access) Program	22007	$250,000,000	To remain available until September 30, 2031.	To provide grants to support underserved producers by increasing land, capital, and market access.					Local governments, tribal governments, and non-profit organizations.	New	Yes
Department of Agriculture	Equity Commission	22007	$10,000,000	To remain available until September 30, 2031	To fund the activities of one or more equity commissions that will address racial equity issues within the USDA.					Direct federal spending	New	N/A
Department of Agriculture	From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals (NEXTGEN)	22007	$250,000,000	To remain available until September 30, 2031.	To enable recipient institutions to build and sustain the food, agriculture, natural resources, and human sciences workforce by providing student opportunities.					1890 institutions, 1994 institutions, Alaska Native, Native Hawaiian, and Hispanic-serving institutions, and higher education institutions located in the U.S. territories.	New	No
Department of Agriculture	Assistance and Support for Underserved Farmers, Ranchers, and Foresters	22007	$2,200,000,000	To remain available until September 30, 2031.	To provide financial assistance to producers that have experienced discrimination in the farm lending programs prior to January 1, 2021.					TBD	New	Yes
Department of Agriculture	Hazardous Fuels Reduction Projects in Wildland Urban Interface	23001(a)(1)	$1,800,000,000	To remain available until September 30, 2031.	To complete hazardous fuels reduction projects on National Forest System land.					National Forests and Grasslands	Existing	No
Department of Agriculture	Vegetation and Watershed Management Projects	23001(a)(2)	$200,000,000	To remain available until September 30, 2031.	To enhance ecological integrity and restoration.					National Forests and Grasslands	Existing	No
Department of Agriculture	Develop and Implement Activities and Tactics for Old Growth	23001(a)(4)	$50,000,000	To remain available until September 30, 2031.	To establish definitions for mature and old-growth forests; conduct an inventory of forest conditions; and develop a policy to conserve those conditions.					National Forests and Grasslands	Existing	No
Department of Agriculture	Assistance to Underserved Forest Landowners - Climate Mitigation and Forest Resilience Practices	23002(a)(1)	$150,000,000	To remain available until September 30, 2031.	To assist underserved forest landowners in carrying out climate mitigation or forest resilience practices.					Non-Industrial Private Forests	New	Yes
Department of Agriculture	Assistance to Underserved Forest Landowners - Emerging Private Markets for Climate Mitigation and Forest Resilience	23002(a)(2)	$150,000,000	To remain available until September 30, 2031.	To support the participation of underserved forest landowners in emerging private markets for climate mitigation or forest resilience.					Non-Industrial Private Forests	New	Yes
Department of Agriculture	Assistance to Forest Landowners with <2,500 Acres of Forestland - Emerging Private Markets for Climate Mitigation and Forest Resilience	23002(a)(3)	$100,000,000	To remain available until September 30, 2031.	To support the participation of landowners in emerging markets for climate mitigation or forest resilience.					Non-Industrial Private Forests	New	Yes
Department of Agriculture	Payments to Private Forestland Landowners for Implementation of Forestry Practices	23002(a)(4)	$50,000,000	To remain available until September 30, 2031.	To assist with payments to private landowners for the implementation of forestry practices.					Non-Industrial Private Forests	New	Yes
Department of Agriculture	Wood Innovations Grant Program	23002(a)(5)	$100,000,000	To remain available until September 30, 2031.	To provide grants for the construction of facilities and for the hauling of material removed.					Existing forest product businesses	Existing	Yes	March 23, 2023 - Applications due for USDA's Wood Utilization Program
Department of Agriculture	Forest Legacy Program	23003(a)(1)	$700,000,000	To remain available until September 30, 2031.	To provide grants to states to acquire land and interests in land.					States	Existing	Yes
Department of Agriculture	Urban and Community Forestry Assistance Program	23003(a)(2)	$1,500,000,000	To remain available until September 30, 2031.	To provide grants for tree planting and related activities.					States, locals, DiC, insular areas, tribes, or nonprofits	Existing	Yes
Department of Commerce	Investing in Coastal Communities and Climate Resilience	40001	$2,600,000,000	To remain available until September 30, 2026	To support coastal resilience, coastal communities, and conservation, restoration, and protection of coastal and marine habitat and resources.					Coastal states, the District of Columbia, Tribal governments, nonprofit organizations, local governments, and institutions of higher education	Existing	Yes
Department of Commerce	Facilities of the National Oceanic and Atmospheric Administration and National Marine Sanctuaries	40002	$200,000,000	To remain available until September 30, 2026	To support the construction of NOAA facilities and facilities that support the National Marine Sanctuary System.					Direct Federal Spending	Existing	No
Department of Commerce	Research and Forecasting for Weather and Climate	40004	$200,000,000	To remain available until September 30, 2026	To support advancements and improvements in research methods, data collection, and the dissemination of information related to weather, coasts, oceans, and climate.					TBD	Existing	TBD
Department of Commerce	Computing Capacity and Research for Weather, Oceans, and Climate	40005	$190,000,000	To remain available until September 30, 2026	To procure additional high-performance computing, data processing capacity, data management, and storage assets and for transaction agreements.					Direct federal spending	Existing	No
Department of Commerce	Acquisition of Hurricane Forecasting Aircraft	40006	$100,000,000	To remain available until September 30, 2026	To purchase new hurricane hunter aircraft.					Direct federal spending	Existing	No
Department of Energy	Enhanced Use of Defense Production Act of 1950	30001	$250,000,000	To remain available through September 30, 2024.	Section 30001 appropriates $500 million to carry out the Defense Production Act (DPA). Provides DOE with the authority to use $250,000,000 of the DPA funding to accelerate domestic production of key energy technologies.					Entities capable of establishing or expanding manufacturing capacity.	New	Yes
Department of Energy	Home Energy Performance-Based, Whole-House Rebates	50121	$4,300,000,000	To remain available through September 30, 2031.	To award grants to state energy offices to develop a whole-house energy saving retrofits program that will provide rebates to homeowners and aggregators for whole-house energy saving retrofits.					States	New	No
Department of Energy	High-Efficiency Electric Home Rebate Program	50122	$4,500,000,000	To remain available through September 30, 2031.	To award grants to state energy offices and Tribal entities to develop and implement a high-efficiency electric home rebate program.					States and Tribal entities. $225,000,000 is allocated for Tribes.	New	Yes
Department of Energy	State-Based Home Efficiency Contractor Training Grants	50123	$200,000,000	To remain available through September 30, 2031.	To provide financial assistance to states to develop and implement a program to provide training and education to contractors involved in the installation of home energy efficiency and electrification improvements.					States	New	Yes
Department of Energy	Assistance for Latest and Zero Building Energy Code Adoption	50131	$1,000,000,000	To remain available through September 30, 2029.	To provide grants to states or units of local government to adopt updated building energy codes, including the zero energy code.					States and local government with authority to adopt building codes.	New	No
Department of Energy	Funding for Department of Energy Loan Programs Office	50141	$3,600,000,000	To remain available through September 30, 2026.	To support the cost of loans for innovative clean energy technologies. IRA provides $40 billion of loan authority supported by $3.6 billion in credit subsidy for projects eligible for loan guarantees under section 1703 of the Energy Policy Act of 2005.					States, Counties, Cities / Townships, Special Districts, Tribal Governments (federally recognized), Tribal Governments (other than federally recognized), Independent School Districts, Public Higher-Ed Institutions, Private Higher-Ed Institutions, Public Housing Authorities, Indian Housing Authorities, Nonprofits with 501(c)(3) status, Nonprofits without 501(c)(3) status, Small Businesses, Businesses	Existing	Yes
Department of Energy	Advanced Technology Vehicle Manufacturing Loan Program	50142	$3,000,000,000	To remain available through September 30, 2028.	To provide loans to support the manufacture of eligible advanced technology vehicles and components under the Advanced Technology Vehicles Manufacturing Loan Program (ATVM), including newly authorized uses from the Bipartisan Infrastructure Law.					A manufacturer of eligible vehicles or of components or materials that support eligible vehicles’ fuel economy performance.	Existing with Substantive Modifications	Yes
Department of Energy	Domestic Manufacturing Conversion Grants	50143	$2,000,000,000	To remain available through September 30, 2031.	To provide cost-shared grants for domestic production of efficient hybrid, plug-in electric hybrid, plug-in electric drive, and hydrogen fuel cell electric vehicles.					Recipients should be manufacturing for eligible vehicle types. Includes small businesses, businesses (other than small businesses), and/or individuals.	New	No
Department of Energy	Energy Infrastructure Reinvestment Financing	50144	$5,000,000,000	To remain available through September 30, 2026.	To guarantee loans to projects that retool, repower, repurpose, or replace energy infrastructure that has ceased operations or that enable operating energy infrastructure to avoid, reduce, utilize, or sequester air pollutants or anthropogenic emissions of greenhouse gases.					Program design and rulemaking is underway to refine definition of eligible recipients. Anticipated: States, Counties, Cities / Townships, Special Districts, Tribal Governments (federally recognized), Tribal Governments (other than federally recognized), Independent School Districts, Public Higher-Ed Institutions, Private Higher-Ed Institutions, Public Housing Authorities, Indian Housing Authorities, Nonprofits with 501(c)(3) status, Nonprofits without 501(c)(3) status, Small Businesses, Businesses (other than small businesses)	New	Yes
Department of Energy	Tribal Energy Loan Guarantee Program	50145	$75,000,000	To remain available through September 30, 2026.	To support Tribal investment in energy-related projects by providing direct loans or partial loan guarantees to federally recognized Tribes, including Alaska Native villages or regional or village corporations, or a Tribal Energy Development Organization that is wholly or substantially owned by a federally recognized Indian Tribe or Alaska Native Corporation.					DOE's Tribal energy financing is available to eligible Indian Tribes or entities, including Alaska Native village or regional or village corporations, or other financial institutions or Tribes	Existing	Yes
Department of Energy	Transmission Facility Financing	50151	$2,000,000,000	To remain available through September 30, 2030. DOE shall not enter into loan agreements that could result in disbursements after September 30, 2031.	To carry out a direct loan program for transmission facility financing for the construction or modification of electric transmission facilities designated by the Secretary to be in the national interest under section 216(a) of the Federal Power Act.					Transmission Developers	New	Yes
Department of Energy	Grants to Facilitate the Siting of Interstate Electricity Transmission Lines	50152	$760,000,000	To remain available through September 30, 2029, provided that the Secretary shall not enter into any grant agreement pursuant to this section that could result in any outlays after September 30, 2031.	To facilitate siting of transmission projects by providing grants to siting authorities to expedite the siting and permitting process and providing grants for economic development activities in communities that may be affected by a transmission project.					Transmission siting authority, or other state, local, or Tribal governmental entity.	New	Yes	February 28, 2023 - Responses closed in response to RFI
Department of Energy	Interregional and Offshore Wind Electricity Transmission Planning, Modeling and Analysis	50153	$100,000,000	To remain available through September 30, 2031.	To conduct transmission planning, modeling, and analysis regarding interregional electricity transmission and transmission of electricity generated by offshore wind and to convene relevant stakeholders to discuss these issues.					N/A	New	N/A
Department of Energy	Advanced Industrial Facilities Deployment Program	50161	$5,812,000,000	To remain available through September 30, 2026.	To provide competitive financial support to owners and operators of facilities engaged in energy intensive industrial processes to complete demonstration and deployment projects that reduce a facility’s greenhouse gas emissions.					Owners or operators of domestic, nonfederal, nonpower industrial or manufacturing facilities engaged in energy-intensive industrial processes.	New	Yes	April 21, 2023 - Concept papers due; August 4, 2023 - Full Applications due
Department of Energy	Availability of High-Assay Low-Enriched Uranium (HALEU)	50173	$700,000,000	To remain available through September 30, 2026.	To support the High-Assay Low-Enriched Uranium (HALEU) Availability Program activities directed in section 2001 of the Energy Act of 2020, including supporting the establishment of a diverse, market-based supply chain for HALEU.					States, Counties, Cities / Townships, Special Districts, Tribal Governments (federally recognized), Tribal Governments (other than federally recognized), Independent School Districts, Public Higher-Ed Institutions, Private Higher-Ed Institutions, Public Housing Authorities, Indian Housing Authorities, Nonprofits with 501(c)(3) status, Nonprofits - without 501(c)(3) status, Small Businesses, Businesses (other than small businesses), and/or individuals.	Existing	Yes
Department of Energy	National Laboratory Infrastructure - Office of Science	50172(a)	$1,550,000,000	To remain available through September 30, 2027.	To support science laboratory infrastructure improvements and projects across seven Office of Science programs.					Direct Federal Spending	Existing	No
Department of Energy	National Laboratory Infrastructure - Office of Fossil Energy and Carbon Management	50172(b)	$150,000,000	To remain available through September 30, 2027.	To support infrastructure improvements at the three complexes at the National Energy Technology Laboratory.					Direct Federal Spending	New	No
Department of Energy	Idaho National Laboratory Infrastructure Investments	50172(c)	$150,000,000	To remain available through September 30, 2027.	To support infrastructure improvements at the two complexes at the Idaho National Laboratory (INL).					Direct Federal Spending	New	No	October 25, 2022 - DOE $1.5 billion Idaho National Laboratory Announcement
Department of Energy	National Laboratory Infrastructure - Office of Energy Efficiency and Renewable Energy	50172(d)	$150,000,000	To remain available through September 30, 2027.	To support infrastructure improvements at three campuses at the National Renewable Energy Laboratory.					Direct Federal Spending	New	No
Department of Homeland Security	DHS Office of Chief Readiness Support Officer	70001	$500,000,000	To remain available until September 30, 2028	To execute and implement investments associated with sustainability and the environment across the Department.					Direct Federal Spending	Existing	No
Department of Housing and Urban Development	Green and Resilient Retrofit Program - Grants and Loans	30002(a)(1)	$837,500,000	Funds for grants and direct loans available until September 30, 2028.	To provide grants and loans to improve energy or water efficiency; enhance indoor air quality or sustainability; implement the use of zero-emission electricity generation, low-emission building materials or processes, energy storage, or building electrification strategies; or make the properties more resilient to climate impacts.					Owner or sponsor of properties assisted pursuant to section 202 of the Housing Act of 1959	New	Yes
Department of Housing and Urban Development	Green and Resilient Retrofit Program - Contracts and Cooperative Agreements	30002(a)(3)	$60,000,000	Until September 30, 2029	To cover expenses of contracts or cooperative agreements administered for the purpose of implementing the Green and Resilient Retrofit Program.					N/A	New	No
Department of Housing and Urban Development	Green and Resilient Retrofit Program - Benchmarking	30002(a)(4)	$42,500,000	Until September 30, 2028	To conduct energy and water benchmarking of HUD-assisted properties, provide associated data analysis and evaluation, and develop information technology systems necessary for the utilization of such data.					Owner or sponsor of properties assisted pursuant to section 202 of the Housing Act of 1959	New	Yes
Department of the Interior	Conservation and Resilience	50221	$250,000,000	To remain available through September 30, 2031.	To carry out projects for the conservation, protection, and resiliency of lands and resources administered by the Bureau of Land Management and the National Park Service.					Direct Federal Spending	Existing	Yes
Department of the Interior	Conservation and Ecosystem Restoration	50222	$250,000,000	To remain available through September 30, 2031.	To carry out conservation and ecosystem and habitat restoration projects on lands administered by the Bureau of Land Management and the National Park Service.					Direct Federal Spending	Existing	Yes
Department of the Interior	National Park Service Employees	50223	$500,000,000	To remain available through September 30, 2030.	To hire employees to serve in units of the National Park System or national historic or national scenic trails administered by the National Park Service.					Direct Federal Spending	Existing	No
Department of the Interior	National Park Service Deferred Maintenance	50224	$200,000,000	To remain available through September 30, 2026.	To complete priority deferred maintenance projects within the boundaries of the National Park System.					Direct Federal Spending	Existing	No
Department of the Interior	Domestic Water Supply Projects	50231	$550,000,000	To remain available through September 30, 2031.	To provide domestic water supplies to disadvantaged communities or households that do not have reliable access to domestic water supplies.					Disadvantaged communities in states covered by the Bureau of Reclamation.	New	Yes
Department of the Interior	Canal Improvement Projects	50232	$25,000,000	To remain available through September 30, 2031.	To design, study, and implement projects to cover canals with solar panels.					Direct Federal Spending	New	Yes
Department of the Interior	Drought Mitigation	50233	$4,000,000,000	To remain available through September 30, 2026.	To complete short-term bridging actions and longer-term durable actions to protect the Colorado River and the 40 million people it serves as well as other basins experiencing a comparable level of long-term drought, such as the Sacramento-San Joaquin, Klamath, and Rio Grande Basins.					Public Entities and Indian Tribes	Existing	Yes
Department of the Interior	Climate Change Technical Assistance for Insular Areas	50241	$15,900,000	To remain available through September 30, 2026.	To provide technical assistance the U.S. Insular Areas for climate change planning, mitigation, adaptation, and resilience, including American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico.					Territorial Governments and Direct Federal Spending	New	No
Department of the Interior	USGS 3D Elevation Program (3DEP)	50271	$23,500,000	To remain available through September 30, 2031.	To help achieve complete national 3D Elevation Program (3DEP) baseline coverage, help to ensure efficient and timely data processing and delivery, and support research and acquisition to help establish the 3D National Topography Model (3DNTM). The 3DNTM is the terrestrial component of the 3D Nation vision shared with the National Oceanic and Atmospheric Administration for delivering a continuous information surface from the depths of our oceans to the peaks of our mountains.					Cooperative funding and joint funding agreements with federal/state/local governments/Tribes/private entities; task orders to private mapping firms and other government contractors via the USGS Geospatial Products and Services Contracts and Technical Services Support Contract.	Existing	Yes
Department of the Interior	Endangered Species Act Recovery Plans	60301	$125,000,000	To remain available until expended.	To develop Species Status Assessments (foundational information and analysis for recovery planning) and recovery plans for listed species and to conduct recovery implementation actions.					States, Local Governments, Tribes, Private Landowners	Existing	Yes
Department of the Interior	Resiliency of National Wildlife Refuge System and State Wildlife Management Areas	60302	$125,000,000	To remain available through September 30, 2026.	To fund projects on National Wildlife Refuges and state wildlife management areas that combat invasive species, restore and increase the resiliency of habitats, and/or build resilient infrastructure, with a focus on nature-based solutions where possible.					Direct federal spending and individuals.	Existing	No
Department of the Interior	Tribal Climate Resilience	80001(a), (c)	$225,000,000	To remain available until September 30, 2031	To support climate resilience planning to help sustain Tribal ecosystems and natural and cultural resources, economies, infrastructure, human health, and safety.					Direct Federal Spending and Tribes	Existing	Yes	October 20, 2022 - Commitment to Support Relocation of Tribal Communities
Department of the Interior	Tribal Climate Resilience: Fish Hatchery Operations and Maintenance	80001(b)	$10,000,000	To remain available until September 30, 2031	To extend the life of 88 Tribal hatcheries across the nation and to support hatchery rearing and stocking programs.					Direct Federal Spending and Tribes	Existing	Yes
Department of the Interior	Native Hawaiian Climate Resilience	80002	$25,000,000	To remain available through September 30, 2031.	To develop and implement a new Native Hawaiian Climate Resilience Program that helps the Native Hawaiian Community cope with the effects of climate change by taking actions that maintain the integrity and identity of the Native Hawaiian Community while also building the capacity for adaptation, learning, and transformation.					Direct Federal, State/Local Government, Native Hawaiian Community Representatives (Native Hawaiian Organizations), Universities, Non-Governmental Organizations	New
Department of the Interior	Tribal Electrification Program	80003	$150,000,000	To remain available through September 30, 2031.	To provide financial and technical assistance to Tribes to increase the number of Tribal homes with zero-emission electricity.					Direct Federal Spending and Tribes	New	Yes
Department of the Interior	Emergency Drought Relief for Tribes	80004	$12,500,000	To remain available through September 30, 2026.	To fund near-term drought relief actions to mitigate drought impacts for Indian Tribes affected by the operation of a Bureau of Reclamation water project, including water shortages, and to mitigate the loss of Tribal trust resources.					Tribes	New	Yes
Department of the Treasury	Clean Vehicle Credit	13401	-	Available for Vehicles Placed in Service in 2023-2032	Provides a tax credit for purchasers of clean vehicles.	$3,750 credit for vehicles meeting critical minerals requirement. Additional $3,750 credit for vehicles meeting the requirement that a threshold percentage of battery components be manufactured or assembled in North America.	No	Yes. Starting in 2024, transferable only to the dealer at point of sale under section 30D(g) but not under section 6418.	Cannot claim both 30D credit and 45W credit.	The tax credit is not available for consumers who have adjusted gross incomes for the current or preceding year above $300,000 (couples), $225,000 (heads of household), $150,000 (singles). Not inflation adjusted.	Modified and extended.	Yes, point of sale transfer to registered dealers (definition of “dealer” includes persons licensed by Indian Tribal governments to engage in the sale of vehicles)
Department of the Treasury	Credit for Previously-Owned Clean Vehicles	13402	-	Generally, vehicles placed in service in 2023-2032.	To provide a tax credit for purchasers of pre-owned clean vehicles	The lesser of $4,000 or 30% of sale price	No	Yes. Starting in 2024, transferable only to the dealer at point of sale under section 25E(f) but not under section 6418.	No rules	Tax credit is not available for consumers who have adjusted gross incomes for the current or preceding year above $150,000 (couples), $112,500 (heads of household), $75,000 (singles). Individuals can claim only once per three years. Vehicles must be sold by a dealer; the sale price must be $25,000 or less; and it can only be claimed once per vehicle.	New	Yes, point of sale transfer to registered dealers (definition of “dealer” includes persons licensed by Indian Tribal governments to engage in the sale of vehicles)
Department of the Treasury	Credit for Qualified Commercial Clean Vehicles	13403	-	Vehicles placed in service after 1/1/23 and acquired before 1/1/33.	Provides a tax credit for purchasers of qualified commercial clean vehicles	The amount of the credit is the lesser of (a) 15% of the vehicle’s basis (i.e. its cost to the purchaser) or 30% for vehicles without internal combustion engines, or (b) the amount the purchase price exceeds the price of a comparable internal combustion vehicle. The credit is capped at $7,500 for vehicles < 14,000 lbs and $40,000 for all other clean vehicles.	Yes, for states, political subdivisions, tax-exempt organizations (other than co-ops described in section 521), and Indian Tribal governments.	No	Cannot claim both the 30D credit and 45W credit.	Businesses that acquire motor vehicles or mobile machinery for use or lease; tax-exempt entities that acquire them for use.	New	Yes
Department of the Treasury	Alternative Fuel Vehicle Refueling Property Credit	13404	-	January 1, 2023-December 31, 2032	Provides a tax credit for alternative fuel vehicle refueling and charging property in low-income and rural areas. Alternative fuels include electricity, ethanol, natural gas, hydrogen, biodiesel, and others.	6% of the cost for businesses, limited to a $100,000 credit per item of property for businesses. 30% for individuals, limited to $1,000. Bonus: Businesses can claim a 30% credit for projects meeting prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is here.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.	Yes, for property used in a trade or business.	No Rules	The qualified alternative fuel vehicle refueling property must be for clean-burning fuels, as defined in the statute, and must be located in low-income or rural areas.	Extended and modified to include prevailing wage and registered apprenticeship requirements for businesses claiming the credit. Adds bidirectional charging equipment, charging equipment for 2- and 3-wheel electric vehicles. Limited to low-income and non-urban areas.	Yes	November 30, 2022 - Prevailing Wage and Apprenticeship Initial Guidance
Department of the Treasury	Extension of Tax Credits for Biodiesel and Renewable Diesel	13201	-	Through 12/31/24	To provide tax credits for biodiesel and renewable diesel.	$1.00 per gallon for biodiesel, biodiesel mixtures, and renewable diesel. Additional $0.10 credit for small agri-diesel producers. In addition, there is a $1.00-per-gallon excise tax credit for biodiesel and renewable diesel mixtures.	No	No	No Rules	Producers of biodiesel, biodiesel mixtures, and renewable diesel.	Extended from 12/31/2022 through 12/31/2024.	No
Department of the Treasury	Extension of Tax Credits for Alternative Fuels	13201	-	Through 12/31/24	To provide tax credits for alternative fuels.	$0.50 per gallon for alternative fuels and alternative fuel mixtures.	No	No	Fuels eligible for the biodiesel mixture excise tax credit or the income tax credits under sections 40A or 40B (sustainable aviation fuels) are not eligible for the alternative fuels or alternative fuels mixture excise tax credits.	Registered producers	Extended from 12/31/2021 through 12/31/2024.	No
Department of the Treasury	Extension of Second-Generation Biofuel Incentives	13202	-	Through 12/31/24	To provide an income tax credit for second-generation biofuel production.	$1.01 per gallon	No	No	Fuel eligible for the section 40 credit is not eligible for the credits under section 40A/6426.	Registered producers of second-generation biofuels	Extended from 12/31/2021 through 12/31/2024.	No
Department of the Treasury	Clean Fuel Production Credit	13704	-	Fuel produced after 12/31/24 and used or sold before 12/31/27.	Provides a tax credit for domestic production of clean transportation fuels, including sustainable aviation fuels.	The base amount is $0.20/gallon for non-aviation fuel and $0.35/gallon for aviation fuel, multiplied by the carbon dioxide “emissions factor” of the fuel. Inflation adjusted after 2024. Bonus :Credit is 5 times the base amount ($1/gallon for non-aviation fuel, $1.75 gallon for aviation fuel, multiplied by the emissions factor) for facilities meeting prevailing wage and registered apprenticeship requirements. Inflation adjusted after 2024. Initial guidance on the labor provisions is available here.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.	Yes	No rules	Registered producers in the United States. Fuels with less than 50 kilograms of carbon dioxide equivalent per million British thermal units (CO2e per mmBTU) qualify as clean fuels eligible for credits.	New	Yes
Department of the Treasury	Sustainable Aviation Fuel Credit	13203	-	January 1, 2023-December 31, 2024	Provides a tax credit for the sale or use of sustainable aviation fuel (SAF), which achievies a lifecycle greenhouse gas emissions reduction of at least 50% as compared with petroleum-based jet fuel	$1.25/gallon of SAF. Bonus: Up to $0.50/gallon depending on lifecycle greenhouse gas emissions of SAF relative to petroleum-based jet fuel.	No	No	Credit can be claimed against income tax or fuel excise tax. Credit included in gross income (similar to alcohol and biodiesel fuels credits).	Producers and blenders of SAF-kerosene fuel mixtures for aviation. Qualified SAF mixture must be made in the United States, and fueling of the aircraft must occur in the United States.	New	No
Department of the Treasury	Credit for Carbon Oxide Sequestration	13104	-	Credit can be claimed for 12 years after a facility is placed in service. Facilities must be placed in service before 1/1/33.	Provides a credit for carbon dioxide sequestration coupled with permitted end uses within the United States.	$17/metric ton of carbon dioxide captured and sequestered; $12/metric ton for carbon dioxide that is injected for enhanced oil recovery or utilized. Those amounts are $36 and $26, respectively, for direct air capture facilities. Bonus: 5 times the base amounts if the facility meets prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here.	Yes, for tax-exempt organizations, states, political subdivisions, the Tennessee Valley Authority, Indian Tribal governments, Alaska Native Corporations, and rural electricity co-ops (applicable entities). Entities other than applicable entities are eligible for up to 5 years of direct pay (which is less than the full credit period and expires at the end of 2032) if they make an election. Applies to carbon capture equipment (CCE) that is originally placed in service after December 31, 2022. Applies separately with respect to CCE placed in service during a taxable year.	Yes	Credit reduced for tax-exempt bonds with similar rules as section 45(b)(3).	U.S. facilities within minimum volumes: 1,000 metric tons of CO2 per year for DAC facilities; 18,750 metric tons for electricity generating facilities (with carbon capture capacity of 75% of baseline CO2 production); 12,500 metric tons for other facilities.	Extended and modified, tying the credit amounts to meeting prevailing wage and registered apprenticeship requirements, providing an enhanced credit for direct air capture (DAC), and lowering the carbon capture threshold requirements at facilities.	Yes
Department of the Treasury	Clean Hydrogen Production Tax Credit	13204	-	Credit is for hydrogen produced after 12/31/22. Credit is available for facilities placed in service before 1/1/33 for their first 10 years in service.	Provides a tax credit for the production of clean hydrogen at a qualified clean hydrogen production facility.	$0.60/kg multiplied by the applicable percentage. The applicable percentage ranges from 20% to 100% depending on lifecycle greenhouse gas emissions. The $0.60/kg is adjusted for inflation. Bonus: 5 times the base credit if the facility meets prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here.	Yes, for tax-exempt organizations, states, political subdivisions, the Tennessee Valley Authority, Indian Tribal governments, Alaska Native Corporations, and rural electricity co-ops (applicable entities). Applies to facilities placed in service after December 31, 2012. Applies separately with regard to each facility. Entities other than applicable entities are eligible for up to 5 years of direct pay, which is less than the full credit period and expires at the end of 2032, if they make an election.	Yes	Taxpayers can make an irrevocable election to choose the ITC in lieu of the 45V credit as long as they have not claimed the 45Q credit for carbon sequestration. Credit reduced for tax-exempt bonds with similar rules as section 45.	Producers of hydrogen in the United States.	New. The existing excise tax credit for liquified hydrogen terminates after 12/31/22.	Yes
Department of the Treasury	Energy Efficient Home Improvement Credit	13301	-	2022-2032	Provides a tax credit for energy-efficiency improvements of residential homes.	30% of cost, with limits for each type of improvement and total per year. Credit capped at $600 for “energy property,” e.g. efficient heating and cooling equipment; $600 for windows; $250 per door, $500 total for doors; $2,000 for heat pumps. Total annual credit capped at $1,200, with a separate annual $2,000 limit for heat pumps. $150 credit for home energy audits.	No	No	No Rules	Homeowners; renters for certain improvements	Modified and extended. Credit rate increased from 10% to 30%. Eligibility and standards are modified. $500/per taxpayer lifetime limit eliminated and replaced with increased annual limits.	Yes
Department of the Treasury	Residential Clean Energy Credit	13302	-	2022-2032, with phasedown over 2033-2034.	Provides a tax credit for the purchase of residential clean energy equipment, including battery storage with capacity of at least 3 kWh.	30% of cost of equipment through 2032; 26% in 2033; 22% in 2034.	No	No	No Rules	Homeowners (including renters)	Modified and extended. Credit extended at 30% through 2032, with phasedown through 2034. Battery storage newly eligible in 2023; biomass fuel property credit eliminated.	Yes
Department of the Treasury	New Energy Efficient Homes Credit	13304	-	2023-2032	Provides a tax credit for construction of new energy efficient homes.	$2,500 for new homes meeting Energy Star standards; $5,000 for certified zero-energy ready homes. For multifamily, base amounts are $500 per unit for Energy Star and $1000 per unit for zero-energy ready. Bonus: For multifamily homes, 5 times the base amount if prevailing wage requirements are met. Initial guidance on the labor provisions is available here.	No	No	Yes. Taxpayers claiming the Low-Income Housing Tax Credit do not have to reduce basis for 45L credits claimed.	Homebuilders	Existing, but the credit had previously expired at end of 2021. Retroactively extended with new rules effective for homes acquired after 2022.	Yes
Department of the Treasury	Energy Efficient Commercial Buildings Deduction	13303	-	Permanent; new rules generally begin in 2023.	Provides a tax deduction for energy efficiency improvements to commercial buildings, such as improvements to interior lighting; heating, cooling, ventilation, and hot water; and building envelope.	$0.50-$1 per square foot, depending on increase in efficiency, with deduction over four year periods capped at $1 per square foot. Inflation adjusted. Alternatively, taxpayers can deduct adjusted basis in “qualified retrofit plans” that reduce a building’s energy use intensity by at least 25%. Bonus: 5 times the base amount if the project meets prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here.	No	No	No Rules	Owners and long-term lessees of commercial buildings. Designers of energy efficient building property (architects, engineers). Tax-exempt owners of commercial properties, pending Treasury guidance on deduction allocation.	Modified and extended. Efficiency requirements updated.	Yes
Department of the Treasury	Production Tax Credit for Electricity from Renewables	13101	-	Projects beginning construction before 1/1/25.	Provides a tax credit for production of electricity from renewable sources.	$0.03/kW, inflation adjusted Bonus: Credit is increased by 5 times for projects meeting prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here. Credit is increased by 10% if the project meets certain domestic content requirements for steel, iron, and manufactured products. Credit is increased by 10% if located in an energy community.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops. Applies to qualified facilities that are originally placed in service after December 31, 2022; applies separately with respect to each qualified facility.	Yes	Credit reduced for tax-exempt bonds with similar rules as section 45(b)(3).	Facilities generating electricity from wind, biomass, geothermal, solar, small irrigation, landfill and trash, hydropower, and marine and hydrokinetic renewable energy.	Modified and extended. Extended for projects beginning construction before 1/1/25. Modified to tie the value of the credit to meeting prevailing wage and registered apprenticeship requirements.	Yes
Department of the Treasury	Investment Tax Credit for Energy Property	13102	-	Projects beginning construction before 1/1/25. For geothermal heat property, the base investment tax credit is 6% for the first 10 years, scaling down to 5.2% in 2033 and 4.4% in 2034.	Provides a tax credit for investment in renewable energy projects.	6% of qualified investment (basis of energy property) Bonus: Credit is increased by 5 times for projects meeting prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here. Credit is increased by up to 10 percentage points for projects meeting certain domestic content requirements for steel, iron, and manufactured products. Credit is increased by up to 10 percentage points if located in an energy community.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.	Yes	Credit reduced for tax-exempt bonds with similar rules as section 45(b)(3).	Fuel cell, solar, geothermal, small wind, energy storage, biogas, microgrid controllers, and combined heat and power properties.	Modified and extended to include standalone energy storage with capacity of at least 5 kWh, biogas, microgrid controllers (20MW or less), and interconnection property for small projects (5MW or less). Value of the credit tied to prevailing wage and registered apprenticeship requirements.	Yes
Department of the Treasury	Increase in Energy Credit for Solar and Wind Facilities Placed in Service in Connection with Low-Income Communities	13103	-	48(e) begins in 2023 and ends when the 48E(h) Clean Electricity Investment Tax Credit becomes available in 2025 through 2032.	Provides an additional investment tax credit for small-scale solar and wind facilities in low-income communities.	6% of qualified investment (basis of energy property) Bonus: Credit is increased by 10 percentage points for facilities located in low-income communities or on Tribal land. Credit is increased by 20 percentage points for facilities that are part of certain federally subsidized housing programs or that offer at least 50 percent of the financial benefits of the electricity produced to low-income households. This bonus amount will require an application by the taxpayer, with a cumulative total of 1.8 GW of direct current capacity per year available for allocation.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.	Yes	No Rules	Solar and wind facilities with a maximum net output of less than 5 MW, including associated energy storage technology.	New	Yes, facilities on Indian land qualify for the 10 percentage point bonus credit.
Department of the Treasury	Zero-Emission Nuclear Power Production Credit	13105	-	Available for electricity produced and sold after 12/31/23, in tax years beginning after that date. Not available for tax years beginning after 12/31/32.	Tax credit for electricity produced at a qualified nuclear power facility.	0.3 cents/kWh, inflation adjusted after 2024. Credit amount phases down depending on the amount of energy produced and the gross receipts of the nuclear power facility. Bous : 5 times the base credit if prevailing wage requirement is met for workers doing alteration or repair at the facility. Initial guidance on the labor provisions is available here.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.	Yes	Facilities eligible for the 45J advanced nuclear production tax credit are not eligible for the 45U credit. Payments from federal, state, or local zero-emission nuclear subsidies reduce the credit amount.	Existing nuclear power plants at time of enactment that are not eligible for the 45J credit.	New	Yes
Department of the Treasury	Clean Electricity Production Tax Credit	13701	-	Facilities placed in service after 12/31/24. Phase-out starts the later of (a) 2032 or (b) when U.S. greenhouse gas emissions from electricity are 25% of 2022 emissions or lower.	Provides a technology-neutral tax credit for production of clean electricity. Replaces the production tax credit for electricity generated from renewable sources (extended in Section 13201 through 2024).	$0.03/kW, inflation adjusted Bonus: Credit is increased by 5 times for projects meeting prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here. Credit is increased by 10% for projects meeting certain domestic content requirements for steel, iron, and manufactured products. Credit is increased by 10% if located in an energy community.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops. Applies separately with regard to each facility.	Yes	Credit reduced for tax-exempt bonds with similar rules as section 45(b)(3).	Facilities generating electricity for which the greenhouse gas emissions rate is not greater than zero.	New	Yes
Department of the Treasury	Clean Electricity Investment Tax Credit	13702(h)	-	Facilities placed in service after 12/31/24. Phase-out starts the later of (a) 2032 or (b) when U.S. greenhouse gas emissions from electricity are 25% of 2022 emissions or lower.	Provides a technology-neutral tax credit for investment in facilities that generate clean electricity. Replaces the investment tax credit for facilities generating electricity from renewable sources (extended in Section 13202 through 2024).	6% of qualified investment (basis) Bonus: Credit is increased by 5 times for facilities meeting prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here. Credit is increased by up to 10 percentage points for facilities meeting certain domestic content requirements for steel, iron, and manufactured products. Credit is increased by up to 10 percentage points if located in an energy community.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.	Yes	Credit reduced for tax-exempt bonds with similar rules as section 45(b)(3).	Facilities that generate electricity with a greenhouse gas emissions rate that is not greater than zero and qualified energy storage technologies.	New	Yes
Department of the Treasury	Cost Recovery for Qualified Facilities, Qualified Property, and Energy Storage Technology	13703	-	-	-	-	-	-	-	-	-	-
Department of the Treasury, Department of Energy	Advanced Energy Project Credit	13501	$10,000,000,000	The credit is available when the application and certification process begins and ends when credits are fully allocated.	Provides a tax credit for investments in advanced energy projects, as defined in 26 USC § 48C(c)(1).	6% of taxpayer’s qualifying investment Bonus: Businesses can claim a 30% credit for projects meeting prevailing wage and registered apprenticeship requirements. Initial guidance on the labor provisions is available here.	Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.	Yes	Cannot claim 45X credit for property produced at facilities that received the 48C credit.	A project that (1) re-equips, expands, or establishes an industrial or manufacturing facility for the production or recycling of a range of clean energy equipment and vehicles; (2) re-equips an industrial or manufacturing facility with equipment designed to reduce greenhouse gas emissions by at least 20 percent; or (3) re-equips, expands, or establishes an industrial facility for the processing, refining, or recycling of critical materials.	Modified and extended. 48C had been enacted in 2009 but was fully allocated after the 2nd allocation round in 2013. The Inflation Reduction Act provides $10 billion of allocations, directs a minimum share to energy communities, and expands eligibility to new types of projects.	Yes	May 13, 2023 - Application process to commence
Department of the Treasury	Advanced Manufacturing Production Credit	13502	-	Credit for critical minerals is permanent starting in 2023. For other items, the full credit is available between 2023-2029 and phases down over 2030-2032.	Provides a production tax credit for domestic manufacturing of components for solar and wind energy, inverters, battery components, and critical minerals.	Varies by technology	Yes, for tax-exempt organizations, states, political subdivisions, the Tennessee Valley Authority, Indian Tribal governments, Alaska Native Corporations, and rural electricity co-ops (applicable entities). Entities other than applicable entities are eligible for up to 5 years of direct pay (which expires at the end of 2032) for tax years after December 31, 2022 in which they produce eligible components if they make an election.	Yes	Cannot claim 45X credit for property produced at facilities that received the Inflation Reduction Act 48C credit.	Domestic manufacturers	New	Yes
Department of Transportation	Neighborhood Access and Equity Grant Program	60501	$3,205,000,000	Available until September 30, 2026.	To provide grants to improve walkability and safety and provide affordable transportation access.					States, territories, locals, tribes, public authorities with a transportation function, non-profit organizations or institution of higher education	New	Yes
Department of Transportation	Low-Carbon Transportation Materials Program	60506	$2,000,000,000	Available until September 30, 2026.	To reimburse or provide incentives to eligible recipients for the use of low-embodied carbon construction materials and products in federally-funded highway projects.					States, territories, locals, Tribes, special districts, or federal land management agencies.	New	Yes
Department of Transportation	Fueling Aviation’s Sustainable Transition through Sustainable Aviation Fuels (FAST-SAF)	40007(a)(1)	$244,530,000	Available until September 30, 2026.	To provide grant funding for eligible entities to carry out projects relating to the production, transportation, blending, or storage of sustainable aviation fuel.					Statea, territories, locals, air carriers, airport sponsors, institutions of higher education, research institutions, or a person or entity engaged in the productra	New	Yes
Department of Transportation	Fueling Aviation’s Sustainable Transition – Technology (FAST-Tech)	40007(a)(2)	$46,530,000	Available until September 30, 2026.	To provide grant funding for eligible entities to carry out projects that develop, demonstrate, or apply low-emission aviation technologies.					States, territories, locals, airport carriers, airport sponsors, institutions of higher education, research institutions, or a person or entity engaged in the production or distribution of fuel	New	Yes
Environmental Protection Agency	Clean Heavy-Duty Vehicles	60101	$1,000,000,000	To remain available until September 30, 2031.	To provide funding to offset the costs of replacing and deploying commercial vehicles with zero-emission vehicles.					States, territories, municipalities, Tribes, and nonprofit school transportation associations.	New	Yes
Environmental Protection Agency	Grants to Reduce Air Pollution at Ports	60102	$3,000,000,000	To remain available through September 30, 2027.	To purchase and install zero-emission port equipment and technology and to develop plans to address air pollution at ports.					States, territories, Tribes, locals, port authorities, or nonprofits	New	Yes
Environmental Protection Agency	Greenhouse Gas Reduction Fund	60103	$27,000,000,000	To remain available until September 30, 2024. Must begin implementing the grant program by February 15, 2023 (180 days after enactment).	To provide grants to mobilize financing and leverage private capital for clean energy and climate projects that reduce greenhouse gas emissions.					States, territoriesm tribes, locals, other and other “eligible recipients” as defined in the text	New	Yes	February 14, 2023 - EPA announced Initial Program Design
Environmental Protection Agency	Diesel Emissions Reductions	60104	$60,000,000	To remain available until September 30, 2031	To address diesel emissions resulting from goods movement facilities and vehicles servicing goods movement facilities in low-income and disadvantaged communities.					Port authoritiess, nonprofits, or private individuals or entities	Existing	Yes
Environmental Protection Agency	Funding to Address Air Pollution at Schools	60106	$50,000,000	To remain available until September 30, 2031	To provide grant funding to monitor and reduce pollution and greenhouse gas emissions at schools in low-income and disadvantaged communities.					State, territories, locals, Tribal agencies, not for profit organizations and projects supporting schools in low-income and disadvantaged communities	New	Yes
Environmental Protection Agency	Low Emissions Electricity Program	60107	$87,000,000	To remain available until September 30, 2031.	To assess anticipated greenhouse gas reductions from changes in domestic electricity generation and use and to ensure that reductions in greenhouse gases are achieved.					Direct Federal Spending	Existing	N/A
Environmental Protection Agency	Funding for Section 211(o) of the Clean Air Act	60108	$15,000,000	To remain available until September 30, 2031	To support investments in advanced biofuels and to implement the Renewable Fuel Standard.					Advanced biofuel industry; direct federal spending	New	No
Environmental Protection Agency	Implementation of the American Innovation and Manufacturing Act	60109	$38,500,000	To remain available until September 30, 2026	To fund EPA’s implementation of the American Innovation and Manufacturing Act which addresses hydrofluorocarbons.					States, locals, higher education institutions, nonprofits, businesses , and individuals	New (grant program) and Existing (direct federal spending)	Yes
Environmental Protection Agency	Enforcement Technology and Public Information	60110	$25,000,000	To remain available until September 30, 2031.	To provide grants to states and state pollution control agencies to update their systems to communicate with EPA's ICIS.					States and state pollution control agencies	New (grants) and Existing	No
Environmental Protection Agency	Greenhouse Gas Corporate Reporting	60111	$5,000,000	To remain available until September 30, 2031	To improve standardization and transparency of corporate climate action commitments and plans to reduce greenhouse gas emissions.					Direct Federal Spending	New	N/A
Environmental Protection Agency	Environmental Product Declaration Assistance	60112	$250,000,000	To remain available until September 30, 2031	To support the development and standardization of environmental product declarations.					States, Tribes, businesses, and nonprofit organizations	New	Yes
Environmental Protection Agency	Methane Emissions Reduction Program	60113	$1,550,000,000	To remain available until September 30, 2028	To provide financial and technical assistance to accelerate the reduction of methane and other greenhouse gas emissions.					States, territories, Tribes, locals, higher education institutions, nonprofits, businesses, and individuals	New	Yes
Environmental Protection Agency	Climate Pollution Reduction Grants	60114	$5,000,000,000	Planning grants to remain available until September 30, 2031. Implementation grant funds to remain available until September 30, 2026.	To provide grants to develop and implement plans for reducing greenhouse gas emissions.					States, territories, and tribes	New	Yes	March 31, 2023 – States and Puerto Rico to submit a Notice of Intent to participate in EPA’s Climate Pollution Reduction Grant Program April 28, 2023 – States and Puerto Rico to submit applications for EPA’s Climate Pollution Reduction Grant Program June 15, 2023 – Territories and Tribes to submit applications and workplans for EPA’s Climate Pollution Reduction Grant Program
Environmental Protection Agency	Low Embodied Carbon Labeling for Construction Materials	60116	$100,000,000	To remain available until September 30, 2026	To identify and label construction materials and products that have lower levels of embodied greenhouse gas emissions.					TBD	New	Yes
Environmental Protection Agency	Environmental and Climate Justice Block Grants	60201	$3,000,000,000	To remain available through September 30, 2026.	To provide grants and technical assistance to reduce indoor and outdoor air pollution.					Nonprofit organizations, their partner institutions, or an institution of higher education.	New and Existing	Yes	April 14, 2023 – Applications due for EPA’s Environmental Justice Collaborative Problem-Solving (EJCPS) Cooperative Agreement Program and Government to Government Program (dates revised from April 10, 2023)
Environmental Protection Agency	Funding to Address Air Pollution: Fenceline Air Monitoring	60105(a)	$117,500,000	To remain available until September 30, 2031	To enhance and extend community air monitoring at or near the fenceline by developing and refining air toxics monitoring methods.					State, territorial, local, and tribal air agencies as defined by the Clean Air Act, as well as nonprofits.	Existing	Yes	November 3, 2022 - EPA Community Air Pollution Monitoring Grant Announcement
Environmental Protection Agency	Funding to Address Air Pollution: Multipollutant Monitoring	60105(b)	$50,000,000	To remain available until September 30, 2031	To provide funding to sustain, enhance, modernize, and expand the nation’s ambient air monitoring network.					State, territorial, local, and tribal air agencies as defined by the Clean Air Act.	Existing	Yes
Environmental Protection Agency	Funding to Address Air Pollution: Air Quality Sensors in Low-Income and Disadvantaged Communities	60105(c)	$3,000,000	To remain available until September 30, 2031	To provide funding to make air quality sensor technology available to low-income and disadvantaged communities.					State, territorial, and Tribal air agencies and other public or private nonprofit institutions or organizations.	Existing	Yes
Environmental Protection Agency	Funding to Address Air Pollution: Emissions from Wood Heaters	60105(d)	$15,000,000	To remain available until September 30, 2031	To fund testing and other agency activities to address particulate emissions from residential wood heaters.					TBD	Existing	Yes
Environmental Protection Agency	Funding to Address Air Pollution: Methane Monitoring	60105(e)	$20,000,000	To remain available until September 30, 2031	To provide funding to monitor methane emissions from significant sources not covered by other parts of the Inflation Reduction Act.					State, territorial, local, and tribal air agencies as defined by the Clean Air Act.	Existing	Yes
Environmental Protection Agency	Funding to Address Air Pollution: Clean Air Act Grants	60105(f)	$25,000,000	To remain available until September 30, 2031	To provide general funding for EPA's Clean Air Act research, development, planning, and grants program.					State, territorial, local, and tribal air pollution control agencies as defined by the Clean Air Act.	Existing	Yes
Environmental Protection Agency	Funding to Address Air Pollution: Mobile Source Grants	60105(g)	$5,000,000	To remain available until September 30, 2031	To provide grants to states to adopt and implement California's greenhouse gas and zero-emission standards.					States and territories, others TBD.	New	TBD
General Services Administration	Assistance for Federal Buildings	60502	$250,000,000	Through September 30, 2031	To convert GSA facilities to high-performance green buildings.					Direct Federal Spending	Existing	No
General Services Administration	Use of Low-Carbon Materials	60503	$2,150,000,000	Through September 30, 2026	To acquire and install construction materials and products with lower greenhouse gas emissions for use in the construction or alteration of GSA buildings.					Direct Federal Spending	Existing	No
General Services Administration	General Services Administration Emerging Technologies	60504	$975,000,000	Through September 30, 2026	To support emerging and sustainable technologies as well as related sustainability and environmental programs.					Direct Federal Spending	Existing	No
U.S. Postal Service	U.S. Postal Service Clean Fleets	70002		To remain available until September 30, 2031.	To purchase zero-emission delivery vehicles and to purchase, design, and install the requisite infrastructure at U.S. Postal Service facilities.					Direct Federal Spending	New	N/A

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