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.

Updated: June 10, 2024

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

White House Resources
  • On June 6, 2023, the White House launched Invest.gov, a new website showing the public and private sector investment President Biden’s “Investing in America” agenda is bringing to states and territories. It provides an interactive map of infrastructure projects across the U.S. which are funded by the bipartisan Infrastructure Investment and Jobs Act, as well as private sector investments supported by the bipartisan Infrastructure Investment and Jobs Act, bipartisan CHIPS and Science Act, Inflation Reduction Act and American Rescue Plan Act. This also provides summaries of the impact in each state and territory. The website will be updated regularly to reflect recent investments, projects and announcements. 
  • 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.


On May 16, 2024, the U.S. Department of Treasury and Internal Revenue Service released additional guidance on the Inflation Reduction Act’s Domestic Content Bonus. The domestic content bonus applies to facilities and projects built using the required amounts of domestically produced steel, iron, and manufactured products. The revised guidance aims to provide taxpayers needed clarity and certainty to facilitate uptake of the bonus provision and unlock investments in American-made clean energy. Specifically, to assist taxpayers in determining whether the minimum percentage of the costs of the manufactured products and components of manufactured products is met, this notice creates a new elective safe harbor that gives clean energy developers the option of relying on DOE-provided default cost percentages for an exhaustive set of manufactured products and their components. This safe harbor is in lieu of obtaining direct cost information from suppliers. The guidance also amends last May’s Notice to add more safe harbor classifications, including the addition of hydropower technologies, as well as to provide clarity for rooftop solar. For more information, please see the press release and additional guidance


On May 3, 2024, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released final guidance for the up to $7500 30D Clean Vehicle Tax Credit under the Inflation Reduction Act (IRA). This rule states that EVs containing battery components manufactured or assembled by a FEOC will be ineligible to receive the tax credit starting in 2024. Starting in 2025, EVs with batteries containing critical minerals extracted, processed, or recycled by a FEOC will be ineligible to receive the tax credit. This deadline extends to 2027 for difficult to trace minerals like graphite. See the DOE press release here, and the IRS press release here


On May 3, 2024, the U.S. Department of Treasury released information on the 150 cities (also known as “Comeback Communities”) it will be engaging with directly throughout the spring and summer to provide education and outreach related to Inflation Reduction Act (IRA) tax credits under elective pay (also known as direct pay). See the full list of cities here, Secretary Yellen’s comments here, and the full featured story here


On April 25, 2024, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released final rules on transferability within the Inflation Reduction Act (IRA), a provision that enables tax-exempt entities including states and territories to take advantage of clean energy tax credits. The final rule allows eligible taxpayers to transfer all or a portion of any of 11 clean energy credits to a third-party unrelated taxpayer in exchange for tax-free immediate funds, so that entities can take advantage of tax incentives even if they don’t have sufficient tax liability to fully utilize the credits themselves. The rules are intended to simplify how clean energy projects are financed by expanding the pool of companies and entities that can take advantage of the clean energy tax credits under the law, while also incentivizing more private-sector capital to flow to projects. Transferability complements the IRA’s direct pay provision, for which Treasury and the IRS finalized guidance in March. Learn more in the press release here and you can find the final rule here.  


On March 22, 2024, the U.S. Department of the Treasury and the Internal Revenue Service issued new guidance that expands eligibility for the Energy Community Bonus Credit under the IRA. This guidance will still need to be finalized with the initial proposed guidance on the bonus issued last year. You can find the guidance here.  


On March 5, 2024, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released Final Rules on Direct Pay (otherwise known as “elective pay”) for tax credits under the Inflation Reduction Act (IRA). Direct pay is a process by which states, territories, non-profit organizations, local governments, and other tax-exempt entities can file for reimbursement for portions of qualified projects through 12 different IRA tax credits. The final rule provides certainty around the required pre-filing registration process and the definition of an applicable entity. It also makes important changes that would allow states and territories to sync their taxable year with the calendar year rather than their fiscal year. Given that IRA tax credits are available for projects with taxable years that begin after December 31, 2022, this change would allow projects to qualify for direct pay that were put into service at the beginning of 2023 by entities with fiscal years beginning later than January 1. In addition to the final rules, Treasury issued a separate Notice of Proposed Rulemaking (NPRM) intended to provide further clarity and a more accessible pathway for applicable entities that co-own renewable energy projects to elect out of partnership tax status and therefore access elective pay. Treasury will accept comments on the NPRM until May 10. For more information, please see the Press Release; Final Rule; and NPRM. 


The U.S. Department of the Treasury and the Internal Revenue Service (IRS) recently released guidance on eligible census tracts for the Inflation Reduction Act’s Qualified Alternative Fuel Vehicle Refueling Property Credit (30C). The 30C tax credit provides up to 30% off the cost of electric vehicle chargers and alternative fuel vehicle refueling property to individuals and businesses in low-income and non-urban areas. Based on the new guidance, the Administration estimates that the credit will be available to approximately two-thirds of Americans. This announcement does not provide full regulations on 30C, which are still forthcoming. Resources: Press Release; Notice; Mapping Tool; Program Website; IRS FAQ; DOE FAQ 


On December 28, 2023, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued Notice 2024-9 that provides procedures for applicable entities – including states and territories – to claim the statutory exception to the application of the phaseouts for elective payment projects that begin construction during calendar year 2024 that fail to satisfy the domestic content requirement. The phaseouts for elective payment and the statutory exception apply to the following credits: Renewable Electricity Production Credit (IRC § 45); Clean Electricity Production Credit (IRC § 45Y); Energy Credit (IRC § 48); and Clean Electricity Investment Credit (IRC § 48E). Domestic content is generally defined as steel, iron, or manufactured products that are manufactured or produced in the United States. Generally, unless a statutory exception applies, the phaseouts for elective payment apply to projects that produce 1 or more megawatts of electricity and that fail to satisfy the domestic content requirement. Comments are due by Monday, February 26th. Please see the press release and Notice 2024-9. 


On December 22, 2023, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) published a Notice of Proposed Rulemaking (NPRM) on the Inflation Reduction Act’s Clean Hydrogen Production Credit (45V). Under the 45V tax credit, hydrogen production facilities that meet prevailing wage and registered apprenticeship requirements are eligible for a credit ranging from $0.60 to $3 per kilogram of hydrogen, depending on the lifecycle emissions of the production. Emissions will be measured and scored using the 45VH2-GREET model developed by Argonne National Lab. Clean power must be sourced from the same region as the hydrogen producer and matched on an annual basis. The 45V credit cannot stack with the Carbon Capture and Sequestration Tax Credit (45Q) but can stack with the renewable energy production and zero-emission nuclear tax credits. Projects must begin construction by 2033 and can claim the credit for 10 years after the hydrogen facility goes into service. Comments are due by Monday, February 26th. For more information, please see the press release, NPRM and program website.  


On December 22, 2023, the Internal Revenue Service (IRS) opened a new pre-filing registration tool for states and territories, along with other eligible entities, to file for direct/elective pay under the Inflation Reduction Act (IRA) and the CHIPS and Science Act. This tool is the entry point for Governors’ offices to take advantage of the tax credits under these two bills. States and territories need to complete the pre-filing registration process to receive a registration number, which then must be included in the annual return. Pre-filing registration requests can be submitted no earlier than the beginning of the tax year in which the taxpayer will earn the credit it wishes to file, and the current recommendation is to submit the pre-filing registration at least 120 days prior to when the entity plans to file its relevant tax return. For more information, please see the press release, pre-filing tool and the user guide.  


On December 14, 2023, the U.S. Department of the Treasury and Internal Revenue Service (IRS) released proposed guidance on the section 45X Advanced Manufacturing Production Credit established by the Inflation Reduction Act (IRA). The Advanced Manufacturing Production Credit is a new tax credit for domestic manufacturing of components along the supply chain for solar modules, wind turbines, battery cells and modules, and critical minerals processing. The Notice of Proposed Rulemaking (NPRM) proposes clarifying definitions and confirms credit amounts for eligible components, and applicable critical minerals. The NPRM will be open for public comment for 60 days following publication in the Federal Register. For more information, please see the NPRM here and the press release here.  


On November 17, 2023, the Treasury and IRS released a Notice of Proposed Rulemaking (NPRM) on the Investment Tax Credit for Energy Property, as amended by the Inflation Reduction Act (section 13102). The NPRM provides clarity around the eligibility of power conditioning and transfer equipment like subsea export cables used in offshore wind projects, as well as certain power conditioning equipment located in onshore substations. The NPRM also includes proposed rules around the eligibility of standalone battery storage for the ITC. For more information, please see the press release here and NPRM here.   


On October 19, 2023, DOE and the Internal Revenue Service opened applications for the Low-Income Communities Bonus Credit Program under Section 48(e) of the Internal Revenue Code. This program provides a 10- or 20-percentage point tax credit boost for solar and wind projects in low-income and Tribal communities. It allows for up to 1.8 gigawatts of eligible solar and wind capacity across four categories of projects to be allocated in credits each year. Applications will be accepted for the initial application window over the next 30-days for the 2023 program year. After 30 days, applications will continue to be considered on a rolling basis and, depending on the availability of capacity, are expected to be accepted through early next year. The Treasury Department and IRS may choose to reallocate capacity between project categories in the event of oversubscription in any category, and unclaimed capacity will roll over into the 2024 program year when another base 1.8 gigawatts of capacity will be available via application. Learn more in the press release here.  


On October 13, 2023, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released updated guidance that will allow consumers to transfer their new electric vehicle credit of up to $7,500 or their previously owned electric vehicle credit of up to $4,000 to a car dealer starting January 1, 2024. This is designed to effectively lower the vehicle’s purchase price by providing consumers with an upfront down payment on their electric vehicle at the point of sale, rather than having to wait to claim their credit on their tax return the next year. Only vehicles purchased under the consumer clean vehicle credits are eligible for this benefit. The guidance also provides proposed eligibility rules for the previously owned clean vehicle credit to give consumers more certainty regarding their ability to claim and to transfer the credit. Later this month, dealers will be able to register via IRA Energy Credits Online, a new website. This registration is a requirement for dealers to offer consumers clean energy tax credits for qualifying electrified products. Starting in January, registered dealers will be able to submit electric vehicle sales information to the IRS, confirm vehicles’ eligibility for a credit, and receive payment for transferred credits. When a buyer chooses to transfer the credit, registered dealers will reduce the purchase price of the vehicle or provide cash to the buyer. The IRS expects to issue advance payments to dealers within 72 hours. Please see the Press Release; Updated Guidance


On September 27, 2023, the Treasury Department and Internal Revenue Service released new guidance on the energy efficiency home tax credit. The new guidance provides greater certainty and clarity to home builders planning new construction projects. You can find the new guidance here.


In September 2023, the U.S. Department of the Treasury, the U.S. Department of Energy, and the Internal Revenue Service announced that applications for the Low-Income Communities Bonus Credit Program under Section 48(e) of the Internal Revenue Code will open at 9 a.m. EDT on October 19. This program provides a 10- or 20-percentage point tax credit boost for solar and wind projects in low-income and Tribal communities. The program was established under the Inflation Reduction Act and is designed to spur renewable energy investments in underserved communities. For more information, please see the Press Release, Program Website and Applicant Checklist.  


On August 10, 2023, the U.S. Department of the Treasury and Internal Revenue Service (IRS) recently issued final rules and procedural guidance for the Low-Income Communities Bonus Credit program established through the Inflation Reduction Act. This program is under Section 48(e) of the Internal Revenue Code and offers up to a 20 percentage point boost to the Investment Tax Credit for qualified solar or wind facilities in low-income communities, with the goal of expanding energy facilities to these communities. The application process for this program will open in the fall, and awards will start to be made by the end of the year. The 2023 program plans to allocate 1.8 gigawatts of total capacity across four categories of solar or wind facilities with maximum output of less than five megawatts. Depending on the availability of capacity, applications for the 2023 program are expected to be accepted through early next year. For more information, please see the Press Release, Final Rules and Program Website.


On June 13, 2023, the Treasury Department and the Internal Revenue Service issued Notices of Proposed Rule Makings (NPRM) on how to monetize tax credits under the Inflation Reduction Act (IRA), aiming to expand the reach of the law’s clean energy incentives. The proposed rule aims to provide that clarity over “direct pay” and “transferability — credit monetization provisions that are meant to expand which companies and entities can take advantage of the clean energy tax credits while also incentivizing more private sector capital into projects. For twelve of the clean energy tax credits in the IRA, governmental and tax-exempt entities, including state, territory, and local governments, rural electric co-ops, nonprofits, and tribes are eligible for direct pay benefits. Businesses may also utilize direct pay for the carbon capture, clean hydrogen, and advanced manufacturing tax credits. To meet the gaps left by the limited use of direct pay, the law also offers transferability, or the ability for businesses not using direct pay to transfer any of the eleven eligible tax credits to an unrelated taxpayer in exchange for cash. For more information, see the press release, elective pay NPRM, transferability NPRM, IRS FAQs, and the White House Summary


On May 31, 2023, the Treasury Department and the Internal Revenue Service released updated guidance for applicants seeking to access the expanded qualifying advanced energy project credit program (Section 48C) under the Inflation Reduction Act (IRA) that targets communities that have been dependent on coal. The law extends and allocates $10 billion for the program that offers a 30 percent investment tax credit to incentivize clean energy manufacturing and recycling, industrial decarbonization, and critical materials processing, refining, and recycling. Congress required that at least $4 billion of that funding be reserved for projects in communities with closed coal mines or retired coal-fired power plants. The new guidance includes clarifications and details of the process for submitting concept papers and joint applications, as well as further information regarding energy communities’ Census tracts. Taxpayers can also access information and materials for preparing their concept papers. For more information, see the press release, Section 48C guidance.


On May 31, 2023, Treasury and the IRS released a notice of proposed rulemaking (NPRM) for the “bonus” tax credit under the IRA that provides up to 20 percent credit for wind and solar facilities located in low-income communities or otherwise serving low-income populations. Treasury and IRS intend to release final guidance related to the 2023 program prior to applications opening later this year. See here for the NPRM


On May 12, 2023, the U.S. Department of the Treasury released new guidance to incentivize the onshoring of clean energy component manufacturing. The bonus increases the production tax credit by 10% and the investment tax credit by up to ten percentage points for projects that meet domestic content requirements for iron, steel and manufactured products. For further details, please see the guidance here


On April 4, 2023, the U.S. Treasury Department and Internal Revenue Service (IRS) released guidance that provides detailed information about the bonus under the Inflation Reduction Act (IRA) for clean energy projects and facilities located in communities that have driven and historically been at the forefront of energy production. Developers can receive a bonus of up to 10 percentage points on top of the Investment Tax Credit (ITC) and an increase of 10 percent for the Production Tax Credit (PTC). The energy community bonus for the ITC and PTC is available to developers for locating projects in historical energy communities, including areas with closed coal mines or coal-fired power plants. A census tract or directly adjoining census tract where a coal mine closed after 1999, or where a coal-fired electric generating unit was retired after 2009 qualifies as an energy community. The bonus is also available to areas that have significant employment or local tax revenues from fossil fuels and higher than average unemployment. To qualify for the bonus, a metropolitan statistical area or non-metropolitan statistical area must have or have recently had at least 0.17 percent direct employment, or at least 25 percent local tax revenues related to the extraction, processing, transport, or storage of coal, oil, or natural gas, as well as an unemployment rate at or above the national average unemployment rate for the previous year. For more information, see the press release or the guidance.


On March 31, 2023 the U.S. Treasury Department and the Internal Revenue Service (IRS) released a Notice of Proposed Rulemaking (NPRM) for electric-vehicle (EV) tax credits, which are set to take effect April 18. The Biden administration’s requirements for EV tax credits will reduce the number of models eligible for incentives until tens of billions of new investments in US manufacturing by automakers and suppliers kick in. The guidance clarifies provisions of the Inflation Reduction Act (IRA), which will leave few EVs eligible for up to $7,500 credits. Most EVs do not meet new requirements that battery components or critical minerals are sourced from North America or US free trade partners. Treasury left still unclear how it will deem companies to be foreign entities of concern, which automakers will not be able to turn to for battery components and critical minerals in the years to come. The NPRM will be published in the Federal Register on April 17. For more information, see the press release and the NPRM


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. 

  • On September 19, 2023, DOE released program guidance and opened applications for $400 million in formula funding to states and territories for adopting and implementing energy efficient and resilient building energy codes. The Administrative and Legal Requirements Document (ALRD) provides federal guidance in adopting and implementing two categories of building energy codes. A total of $240 million will be available to adopt and implement the latest building energy code, the 2021 International Energy Conservation Code (IECC) for residential buildings and the ANSI/ASHRAE/IES Standard 90.1–2019 for commercial buildings, or other codes that achieve equivalent or greater energy savings. An additional $160 million will be available to adopt and implement the zero energy provisions in the 2021 IECC, or other codes with equivalent or greater energy savings. Eligible states and territories must submit a Letter of Intent by November 21, 2023, with full applications due September 30, 2025. See the program website here and the ALRD here.  

  • On July 27, 2023, the U.S. Department of Energy (DOE) announced it is accepting applications for state and territory implementation of the two Home Energy Rebate Programs created by the Inflation Reduction Act (section 50101 and 50122). These programs will provide funding to states and territories to lower energy costs and increase efficiency in American homes by making home energy upgrades more affordable, while ensuring all communities have access to affordable, reliable, and clean electricity. The published Administrative and Legal Requirements Document (ALRD) offers full federal guidance and instructions for states and territories to apply for their allocation of the Home Energy Rebates programs. Rebates will be available to consumers only after states and territories apply for and receive their funds from the DOE and launch their state/territory rebate program. Please see here the Press Release, State/Territory Allocations and Programs Guidance.  

  • The U.S. Department of Energy Loan Program Office has issued updated guidance on Title 17 Clean Energy Financing. This program can finance projects in the United States that support clean energy deployment and energy infrastructure reinvestment to reduce greenhouse gas emissions and air pollution. While the program was established under the Energy Policy Act of 2005, the IIJA and IRA expanded the scope of Title 17 to include certain state-supported projects and projects that reinvest in legacy energy infrastructure, and it leverages additional loan authority and funding available for projects involving innovative energy technologies. For more information see the overview here.

  • On May 8, 2023, the U.S. Department of Energy’s (DOE) Grid Deployment Office (GDO) issued a Notice of Intent (NOI) and Request for Information (RFI) to inform the designation of National Interest Electric Transmission Corridors (NIETCs). NIETCs are geographic areas where electricity limitations, congestion, or capacity constraints are adversely affecting electricity consumers and communities. Designation of a NIETC unlocks critical federal investment and regulatory and permitting tools to spur urgent transmission investments needed in these geographic areas to improve reliability and resilience and reduce consumer costs. In the NOI, DOE provides further information on its anticipated approach to designating NIETCs. The RFI seeks stakeholder feedback to improve the NIETC designation process to more accurately pinpoint areas experiencing the greatest transmission need and with the greatest potential for immediate transmission deployment. A NIETC designation can unlock federal financing tools, specifically public-private partnerships through the $2.5 billion Transmission Facilitation Program under the Infrastructure Investment and Jobs Act and the $2 billion Transmission Facility Financing Loan Program under the Inflation Reduction Act. For more information, see the press release
  • On April 25, the U.S. Department of Energy (DOE) launched the Energy Savings Hub — an online one-stop shop for American families and consumers to access the savings tools to help cut energy costs. The new website—Energy.gov/Save—puts the Inflation Reduction Act’s clean energy tax credits and forthcoming rebates front and center, helping people take control of their energy costs and have cleaner and more efficient options as a consumer—whether they are looking to purchase an electric vehicle, update an appliance, or make their home safer and more comfortable. For more information, see the press release and the website.
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.


On September 20, 2023, EPA announced $4.6 billion for the implementation phase of its Climate Pollution Reduction Grants (CPRG) program. This follows $250 million already made available to fund the development of state and territory climate action plans. This program will be administered under two competitive Notice of Funding Opportunities (NOFOs): one general competition and one specifically for Tribes and territories. The general competition expects to fund roughly 30 to 115 grants ranging between $2 million and $500 million. States and territories should apply by April 1, 2024, and those interested can attend a webinar on October 3 at 3 p.m. EDT (registration link not yet available). The competition for Tribes and territories expects to award approximately 25 to 100 grants ranging from $1 million to $25 million each. Territories should apply by May 1, 2024, and those interested can attend a webinar on September 27 at 2 p.m. EDT or October 5 at 1 p.m. EDT (registration links not yet available). For more information, please see the Press Release; General Competition NOFO; Tribes and Territories Competition NOFO; Program Website.  

On June 28, 2023, EPA launched a $7 billion grant competition, the Solar for All competition, which is intended to fund residential solar in low-income communities. Funding for this initiative comes from the Inflation Reduction Act’s Greenhouse Gas Reduction Fund (GGRF) and is a Justice40 covered program. This initiative seeks to advance energy reliability and affordability for low-income communities by investing in solar energy, an energy source that has not gained much traction in low-income communities. The application deadline is September 26, 2023. Eligible applicants to Solar for All include states, territories, Tribal governments, municipalities, and eligible nonprofit recipients. Coalitions, led by an eligible lead applicant, are also eligible to apply to this competition. For more information, see the NOFO or EPA’s GGRF webpage.


On June 20, 2023 EPA issued a final rule under the Renewable Fuel Standard (RFS) program that establishes the biofuel volume requirements for 2023 to 2025. The Set Rule establishes the biofuel volume requirements and associated percentage standards for cellulosic biofuel, biomass-based diesel (BBD), advanced biofuel, and total renewable fuel for 2023–2025. It also completes EPA’s response to a court remand of the 2016 annual rule by establishing a supplemental volume requirement of 250 million gallons of renewable fuel for 2023. In addition to setting the volume requirements, EPA is finalizing several regulatory changes intended to expand the use of biogas under the program while, at the same time, putting in place provisions that will improve the operation of the RFS program. 


On April 20, 2023, EPA released new details about the design of the $27 billion Greenhouse Gas Reduction Fund (GGRF), a first-of-its-kind, national-scale competitive grant program created by the Inflation Reduction Act. The program is intended to leverage public investment with private capital and finance clean energy projects that reduce pollution and energy costs, increase energy security, and create good-paying jobs, especially in low-income and disadvantaged communities. EPA’s framework creates three buckets of financing for emissions-reducing investments, such as expanding zero-emissions distributed generation, decarbonizing existing buildings through retrofits and curbing transportation pollution by electrifying vehicle fleets and installing public vehicle chargers. Each of those areas must meet President Joe Biden’s goal to ensure at least 40 percent of clean energy and climate benefits flow to disadvantaged communities. The largest portion of EPA’s new funding — $14 billion — would go to two or three national nonprofits with sophistication and scale to deploy tens of thousands of transactions. Another $6 billion is slotted specifically for low-income and disadvantaged communities. EPA will award that funding to between two and seven “hub non-profits” that will then partner with and sub-award community lenders, while also helping provide technical assistance. The last $7 billion would flow to a “Solar for All” effort for low-income and disadvantaged areas. Up to 60 grants are available for states, tribes, municipalities, and nonprofits to improve access to solar power or reduce the carbon intensity of the local power grid. EPA will take public comment on the framework until May 12. For more information, see the press release or the GGRF framework.


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.


  • On March 12, 2024, USDOT’s Federal Highway Administration (FHWA) launched its Low Carbon Transportation Materials Program, which aims at lowering air pollution through reimbursement and incentive funding for low carbon construction materials and products used in transportation. The program makes $2 billion available from the IRA to support state departments of transportation, tribes, MPOs and other agencies buy low carbon materials. FHWA is using a hybrid approach to implement the program. First, FHWA is making $1.2 billion available to states, the District of Columbia and Puerto Rico through a Request for Applications (RFA) to fund activities and projects that reduce pollution, including carbon emissions, through the use of low-embodied carbon materials and products. Second, later this year FHWA will make available $800 million to target non-state applicants. Responses to the current Request for Applications for states and PR are due June 10, 2024. For more information, please see the RFA and program website.  
  • 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.

  • On May 31, the Department of Interior announced plans to deploy $161 million in ecosystem restoration on the nation’s public lands from the Inflation Reduction Act. This work, which will be led by the Bureau of Land Management, will focus on 21 “Restoration Landscapes” across 11 western states, including Alaska, Arizona, California, Colorado, Idaho, Montana, New Mexico, Nevada. Oregon, Utah and Wyoming. For further details, please see the announcement here.  

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.

  • On September 21, the U.S. Department of Housing and Urban Development (HUD) announced its Funding Navigator, an interactive tool that allows users to browse and sort funding opportunities available under the Inflation Reduction Act (IRA) and the Infrastructure Investment and Jobs Act (IIJA). This Funding Navigator will help program participants maximize the utilization of IRA and IIJA resources for carbon reduction and climate resilience efforts for HUD-assisted communities. For more information, please see the press release and HUD’s Funding Navigator.  

  • On May 31, 2023, HUD launched the Green and Resilient Retrofit Program (GRRP), which provides funding for grants and loans to help owners of multifamily-assisted properties make energy efficiency, water efficiency, and climate resilience improvements to their buildings. Eligible properties include those participating in the Section 9 Project-Based Rental Assistance, Section 202 Supportive Housing for Low Income Elderly and Section 811 Supportive Housing for Low-Income Persons with Disabilities Program. There are three funding levels and applications are accepted on a rolling basis and assessed through early 2024. See press release here.
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.

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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
  • Chris Fletcher, Senior Policy Analyst, Energy
  • Glenn Grimshaw, Senior Policy Analyst, Infrastructure
  • Fiona Forrester, Policy Analyst
  • Henry Ashley, Policy Coordinator
  • Richard Lukas, Legislative Director, Office of Government Relations
  • Alexis Howard, Legislative Associate, Office of Government Relations

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 ProgramIRA Statutory locationTotal Funding if applicable ($)Period of availabilityDescription of program/taxation mechanismBase/Bonus Credit amount (if relevant)Direct Pay EligibilityTransferability (if relevant)Stackability (if relevant)Eligible recipientsNew or existingTribes eligibleJustice40 eligibleLatest announcements
Council on Environmental QualityEnvironmental and Climate Data Improvement60401$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 SpendingExistingNoNovember 22, 2022 - Launch of Climate and Economic Justice Screening Tool
Department of AgricultureElectric Loans for Renewable Energy / Powering Affordable Clean Energy Program22001$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 businessesExistingYesSeptember 29, 2023 - Letters of Interest application closed for USDA's Powering Affordable Clean Energy (PACE) Program
Department of AgricultureBiofuel 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 operationsExistingYesSeptember 30, 2024 - Applications due
Department of AgricultureUSDA Assistance for Rural Electric Cooperatives/Empowering Rural America Program (new ERA)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 subsidiaryNewYesSeptember 15, 2023 - Letters of Intent application closed for USDA's Empowering Rural America (New ERA) Program
Department of AgricultureAssistance for Distressed Borrowers22006$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 SpendingNewYes. Tribal governments as well as individual Tribal members or organizations.
Department of AgricultureEnvironmental 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 landownersExistingYesOngoing (varies by state) - Applications due for current round of USDA's Environmental Quality Incentives Program (EQIP) for producers and forest landowners
Department of AgricultureConservation 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 landownersExistingYesOngoing (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 AgricultureAgricultural 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 landownersExistingYesYear round - with periodic ranking cycles announced
Department of AgricultureRegional 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.ExistingYesJuly 2, 2024 - Applications close for USDA's Regional Conservation Partnership Program (RCPP) Classic for FY24

July 2, 2024 - Applications close for USDA's Regional Conservation Partnership Program (RCPP) Alternative Funding Arrangements for FY2024
Department of AgricultureConservation Technical Assistance21002(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 landsExistingYes
Department of AgricultureConservation Technical Assistance - Greenhouse Gas Emission Quantification Program21002(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 landsExistingYes
Department of AgricultureRural Energy for America Program (REAP) Rural Energy Systems and Energy Efficiency Improvements22002(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 producersExistingYesVaries - Applications accepted on various dates

March 5, 2024 - Applications due for USDA's REAP Technical Assistance Grant Program
Department of AgricultureRural Energy for America Program (REAP) - Underutilized Renewable Energy Technologies22002(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 producersExistingYesMarch 5, 2024 - Applications due for USDA's REAP Technical Assistance Grant Program
Department of AgricultureUSDA Assistance and Support for Underserved Farmers, Ranchers, Foresters: Technical and Other Assistance22007$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 NewNo
Department of AgricultureIncreasing Land, Capital, and Market Access (Increasing Land Access) Program22007$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. NewYes
Department of AgricultureEquity Commission22007$10,000,000 To remain available until September 30, 2031To fund the activities of one or more equity commissions that will address racial equity issues within the USDA.Direct federal spendingNewN/A
Department of AgricultureFrom 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.NewNo
Department of AgricultureAssistance and Support for Underserved Farmers, Ranchers, and Foresters22007$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. TBDNewYes
Department of AgricultureHazardous Fuels Reduction Projects in Wildland Urban Interface23001(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 GrasslandsExistingNo
Department of AgricultureVegetation and Watershed Management Projects23001(a)(2)$200,000,000 To remain available until September 30, 2031.To enhance ecological integrity and restoration.National Forests and GrasslandsExistingNo
Department of AgricultureDevelop and Implement Activities and Tactics for Old Growth23001(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 GrasslandsExistingNo
Department of AgricultureAssistance to Underserved Forest Landowners - Climate Mitigation and Forest Resilience Practices23002(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 ForestsNewYes
Department of AgricultureAssistance to Underserved Forest Landowners - Emerging Private Markets for Climate Mitigation and Forest Resilience23002(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 ForestsNewYesOctober 21, 2023 - Applications close for USDA's Forest Landowner Support Program (for proposed budgets more than $2 million and less than $25 million)

Quarterly - Applications for USDA's Forest Landowner Support Program (for budgets under $2 million)

Rolling Basis - Applications for USDA's Forest Landowner Support Program (for proposals to administer a national competitive regranting program)
Department of AgricultureAssistance to Forest Landowners with <2,500 Acres of Forestland - Emerging Private Markets for Climate Mitigation and Forest Resilience23002(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 ForestsNewYesOctober 21, 2023 - Applications close for USDA's Forest Landowner Support Program (for proposed budgets more than $2 million and less than $25 million)

Quarterly - Applications for USDA's Forest Landowner Support Program (for budgets under $2 million)

Rolling Basis - Applications for USDA's Forest Landowner Support Program (for proposals to administer a national competitive regranting program)
Department of AgriculturePayments to Private Forestland Landowners for Implementation of Forestry Practices23002(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 ForestsNewYes
Department of AgricultureWood Innovations Grant Program23002(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 businessesExistingYesMarch 23, 2023 - Applications due for USDA's Wood Utilization Program 
Department of AgricultureForest Legacy Program23003(a)(1)$700,000,000 To remain available until September 30, 2031.To provide grants to states to acquire land and interests in land.StatesExistingYesDecember 11, 2023 - Applications close for round 1 funding for USDA's Forest Legacy Program

May 20, 2024 - Applications close for round 2 funding for USDA's Forest Legacy Program
Department of AgricultureUrban and Community Forestry Assistance Program23003(a)(2)$1,500,000,000 To remain available until September 30, 2031.To provide grants for tree planting and related activities.States, locals, DC, insular areas, tribes, or nonprofitsExistingYesJune 1, 2023 - Applications close for FY2023 funding
Department of Commerce - NOAACoastal Communities and Climate Resilience40001$2,600,000,000 To remain available until September 30, 2026To 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 educationExistingYesAugust 21, 2023 - Letter of Intent due for NOAA's Climate Resilience Regional Challenge Program (Track 1 and Track 2)

September 11, 2023 - Full Proposals due for NOAA's FY23 Ocean-Based Climate Resilience Program (part of s. 40001 of the IRA)

December 19, 2023 - Applications close for NOAA's Coastal Habitat Restoration and Resilience Grants for Tribes and Underserved Communities (IIJA and IRA)

February 13, 2024 - Full Applications due for NOAA's Climate Resilience Regional Challenge (Track 1 and Track 2)
Department of Commerce - NOAAClimate Ready Workforce for Coastal and Great Lakes States, Tribes and Territories InitiativeTo assist communities in coastal and Great Lakes states and territories to form partnerships that train workers and place them into jobs that enhance climate resilience. State governments, Tribal governments, local governments, Institutions of Higher Ed., Non-profit organizations and associations. NewYesYesNovember 30, 2023 - Letters of Intent due 

February 13, 2024 - Deadline for full applications 
Department of CommerceFacilities of the National Oceanic and Atmospheric Administration and National Marine Sanctuaries40002$200,000,000 To remain available until September 30, 2026To support the construction of NOAA facilities and facilities that support the National Marine Sanctuary System.Direct Federal SpendingExistingNo
Department of CommerceResearch and Forecasting for Weather and Climate40004$200,000,000 To remain available until September 30, 2026To support advancements and improvements in research methods, data collection, and the dissemination of information related to weather, coasts, oceans, and climate.TBDExistingTBD
Department of CommerceComputing Capacity and Research for Weather, Oceans, and Climate40005$190,000,000 To remain available until September 30, 2026To procure additional high-performance computing, data processing capacity, data management, and storage assets and for transaction agreements.Direct federal spending ExistingNo
Department of CommerceAcquisition of Hurricane Forecasting Aircraft40006$100,000,000 To remain available until September 30, 2026To purchase new hurricane hunter aircraft.Direct federal spending ExistingNo
Department of EnergyEnhanced Use of Defense Production Act of 195030001$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.NewYesApril 29, 2024 - Full applications due for round 2 of DOE's Heat Pump Defense Production Act Program
Department of EnergyHome Energy Performance-Based, Whole-House Rebates50121$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, Territories and DCNewNoJanuary 31, 2025 - Applications for DOE's Home Energy Rebates and Home Electrification and Appliance Rebates 
Department of EnergyHigh-Efficiency Electric Home Rebate Program50122$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.NewYesAdministrative and Legal Requirements Document (ALRD) expected July-August 2023
Department of EnergyState-Based Home Efficiency Contractor Training Grants50123$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.StatesNewYesJuly 12, 2024 - Applications due 
Department of EnergyAssistance for Latest and Zero Building Energy Code Adoption50131$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.NewNoNovember 21, 2023 - Letter of Intent application window closed for DOE's formula funding for building energy codes

February 9, 2024 - Concept papers due for competitive program

April 30, 2024 Full applications due for competitive program

September 30, 2025 - Full applications close for DOE's formula funding for building energy codes for eligible states and territories
Department of EnergyFunding for Department of Energy Loan Programs Office50141$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, BusinessesExistingYes
Department of EnergyAdvanced Technology Vehicle Manufacturing Loan Program50142$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 ModificationsYesJune 28, 2024 - Comments due in response to Request for Information on Advanced Technology Vehicles Manufacturing Loan Program
Department of EnergyDomestic Manufacturing Conversion Grants50143$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.NewNoOctober 27, 2023 - Submission deadline closed for Concept Papers for DOE's Domestic Manufacturing Conversion Grants Program

January 23, 2024 - Full applications due for DOE's Domestic Manufacturing Conversion Grants Program
Department of EnergyEnergy Infrastructure Reinvestment Financing50144$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)NewYes
Department of EnergyTribal Energy Loan Guarantee Program50145$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 ExistingYes
Department of EnergyTransmission Facility Financing50151$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 DevelopersNewYes
Department of EnergyGrants to Facilitate the Siting of Interstate Electricity Transmission Lines50152$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.NewYesNovember 17, 2023 - Concept Papers application window closed for DOE's Transmission Siting and Economic Development Program (deadline extended)

April 5, 2024 - Full Applications due for DOE's Transmission Siting and Economic Development Program
Department of EnergyInterregional and Offshore Wind Electricity Transmission Planning, Modeling and Analysis50153$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/ANewN/A
Department of EnergyIndustrial Decarbonization and Emissions Reduction Demonstration-to-Deployment Program (Joint IRA, IIJA)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.NewYesApril 21, 2023 - Concept papers closed 

August 18, 2023 - Full Applications closed
Department of EnergyAvailability 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.ExistingYes
Department of EnergyNational Laboratory Infrastructure - Office of Science50172(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 SpendingExistingNo
Department of EnergyNational Laboratory Infrastructure - Office of Fossil Energy and Carbon Management50172(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 SpendingNewNo
Department of EnergyIdaho National Laboratory Infrastructure Investments50172(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 SpendingNewNoOctober 25, 2022 - DOE $1.5 billion Idaho National Laboratory Announcement
Department of EnergyNational Laboratory Infrastructure - Office of Energy Efficiency and Renewable Energy50172(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 SpendingNewNo
Department of Homeland SecurityDHS Office of Chief Readiness Support Officer70001$500,000,000 To remain available until September 30, 2028To execute and implement investments associated with sustainability and the environment across the Department.Direct Federal SpendingExistingNo
Department of Housing and Urban DevelopmentGreen and Resilient Retrofit Program - Grants and Loans30002(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 1959NewYesJuly 2024 – Rolling applications due for HUDs Green and Resilient Retrofit Program for Multifamily Housing (GRRP)
Department of Housing and Urban DevelopmentGreen and Resilient Retrofit Program - Contracts and Cooperative Agreements30002(a)(3)$60,000,000 Until September 30, 2029To cover expenses of contracts or cooperative agreements administered for the purpose of implementing the Green and Resilient Retrofit Program.N/ANewNo
Department of Housing and Urban DevelopmentGreen and Resilient Retrofit Program - Benchmarking30002(a)(4)$42,500,000 Until September 30, 2028To 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 1959NewYes
Department of the InteriorConservation and Resilience50221$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 SpendingExistingYes
Department of the InteriorConservation and Ecosystem Restoration50222$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 SpendingExistingYesMay 16, 2023 - Applications closed for DOI's Bureau of Land Management Headquarters Aquatic Resource Management Program

May 16, 2023 - Applications closed for DOI's Bureau of Land Management Headquarters Plant Conservation and Restoration Management Program

May 16, 2023 - Applications closed for DOI's Bureau of Land Management Headquarters Rangeland Resource Management Program 

May 16, 2023 - Applications closed for DOI's Bureau of Land Management Headquarters Threatened and Endangered Species Program 

May 16, 2023 - Applications closed for DOI's Bureau of Land Management Headquarters Wildlife Program
Department of the InteriorNational Park Service Employees50223$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 SpendingExistingNo
Department of the InteriorNational Park Service Deferred Maintenance50224$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 SpendingExistingNo
Department of the InteriorDomestic Water Supply Projects50231$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.NewYes
Department of the InteriorCanal Improvement Projects50232$25,000,000 To remain available through September 30, 2031.To design, study, and implement projects to cover canals with solar panels.Direct Federal SpendingNewYes
Department of the InteriorDrought Mitigation50233$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 TribesExistingYes
Department of the InteriorClimate Change Technical Assistance for Insular Areas50241$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 SpendingNewNoSeptember 30, 2023 - Applications closed for DOI's Technical Assistance Program for Puerto Rico 
Department of the InteriorUSGS 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.ExistingYes
Department of the InteriorEndangered Species Act Recovery Plans60301$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 LandownersExistingYes
Department of the InteriorResiliency 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.ExistingNo
Department of the InteriorTribal Climate Resilience80001(a), (c)$225,000,000 To remain available until September 30, 2031To support climate resilience planning to help sustain Tribal ecosystems and natural and cultural resources, economies, infrastructure, human health, and safety.Direct Federal Spending and TribesExistingYesOctober 13, 2023 - Applications closed for DOI's Tribal Climate Resilience Program
Department of the InteriorTribal Climate Resilience: Fish Hatchery Operations and Maintenance80001(b)$10,000,000 To remain available until September 30, 2031To extend the life of 88 Tribal hatcheries across the nation and to support hatchery rearing and stocking programs. Direct Federal Spending and TribesExistingYes
Department of the InteriorNative Hawaiian Climate Resilience80002$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 OrganizationsNew
Department of the InteriorTribal Electrification Program80003$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 TribesNewYesJune 30, 2024 - Applications close for next round of funding 
Department of the InteriorEmergency Drought Relief for Tribes80004$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.TribesNewYesApril 11, 2024 - Applications close for DOI's Emergency Drought Relief for Tribes Program
Department of the TreasuryClean Vehicle Credit13401-Available for Vehicles Placed in Service in 2023-2032Provides 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.NoYes. 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 TreasuryCredit for Previously-Owned Clean Vehicles13402-Generally, vehicles placed in service in 2023-2032.To provide a tax credit for purchasers of pre-owned clean vehiclesThe lesser of $4,000 or 30% of sale priceNoYes. Starting in 2024, transferable only to the dealer at point of sale under section 25E(f) but not under section 6418.No rulesTax 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.NewYes, 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 Vehicles13403-Vehicles placed in service after 1/1/23 and acquired before 1/1/33.Provides a tax credit for purchasers of qualified commercial clean vehiclesThe 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.NoCannot 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.NewYes
Department of the Treasury Alternative Fuel Vehicle Refueling Property Credit13404-January 1, 2023-December 31, 2032Provides 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 RulesThe 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 Diesel13201-Through 12/31/24To 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.NoNoNo RulesProducers 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 Fuels13201-Through 12/31/24To provide tax credits for alternative fuels.$0.50 per gallon for alternative fuels and alternative fuel mixtures.NoNoFuels 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 producersExtended from 12/31/2021 through 12/31/2024.No
Department of the Treasury Extension of Second-Generation Biofuel Incentives13202-Through 12/31/24To provide an income tax credit for second-generation biofuel production.$1.01 per gallonNoNoFuel eligible for the section 40 credit is not eligible for the credits under section 40A/6426.Registered producers of second-generation biofuelsExtended from 12/31/2021 through 12/31/2024.No
Department of the Treasury Clean Fuel Production Credit13704-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.YesNo rulesRegistered 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.NewYes January 1, 2025 - Entities must have signed a registration letter from the Internal Revenue Service dated on or before January 1, 2025 for eligibility to claim section 45Z Clean Fuel Production Credit
Department of the Treasury Sustainable Aviation Fuel Credit13203-January 1, 2023-December 31, 2024Provides 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.NoNoCredit 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.NewNo
Department of the Treasury Credit for Carbon Oxide Sequestration13104-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.YesCredit 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 Credit13204-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.YesTaxpayers 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 February 26, 2024 - Comments due on Notice of Proposed Rulemaking on the Clean Hydrogen Production Credit (45V)
Department of the Treasury Energy Efficient Home Improvement Credit13301-2022-2032Provides 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.NoNoNo RulesHomeowners; renters for certain improvementsModified 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 Credit13302-2022-2032, 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.NoNoNo RulesHomeowners (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 Credit13304-2023-2032Provides 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.NoNoYes. Taxpayers claiming the Low-Income Housing Tax Credit do not have to reduce basis for 45L credits claimed.HomebuildersExisting, 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 Deduction13303-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.NoNoNo RulesOwners 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 Renewables13101-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.YesCredit 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 Property13102-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.YesCredit 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 Low-Income Communities Bonus Credit Program13103-48(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 RulesSolar 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.October 19, 2023 - Applications open for FY2023 funding (note: Applications submitted within the first 30 days will be treated as submitted at the same time; thereafter applications will be considered on a rolling basis until early 2024)
Department of the Treasury Zero-Emission Nuclear Power Production Credit13105-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 Credit13701-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.YesCredit 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.NewYes
Department of the Treasury Clean Electricity Investment Tax Credit13702(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.YesCredit 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.NewYes
Department of the Treasury Cost Recovery for Qualified Facilities, Qualified Property, and Energy Storage Technology13703----------
Department of the Treasury, Department of EnergyAdvanced Energy Project Credit13501$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.YesCannot 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 No later than June 27, 2024 - Submission Deadline for Concept Papers for Round 2 Funding 
Department of the Treasury Advanced Manufacturing Production Credit13502-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 technologyYes, 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.YesCannot claim 45X credit for property produced at facilities that received the Inflation Reduction Act 48C credit.Domestic manufacturersNewYes February 13, 2024 (approx.) - Comments due in response to Notice of Proposed Rulemaking on Section 45X Advanced Manufacturing Production Credit 
Department of TransportationNeighborhood Access and Equity Grant Program60501$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 educationNewYesSeptember 28, 2023 - Applications closed for USDOT's Reconnecting Communities and Neighborhoods Program (IIJA and IRA) 
Department of TransportationLow-Carbon Transportation Materials Program60506$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.NewYesJune 10, 2024 - Applications close in response to Request for Applications for USDOT's Low-Carbon Transportation Materials Grant Program 
Department of TransportationFueling 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 productraNewYesNovember 30, 2023 - Applications due for FAST-SAF and FAST-TECH
Department of TransportationLow-Emission Aviation Technologies (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 fuelNewYesNovember 27, 2023 - Applications due for FAST-SAF and FAST-Tech Grant Program
Environmental Protection AgencyClean Heavy-Duty Vehicles60101$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.NewYesJuly 25, 2024 - Applications due for EPA's Clean Heavy-Vehicle Grants Program
Environmental Protection AgencyClean Ports Program60102$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 nonprofitsNewYesMarch 28, 2024 - Optional Notice of Intent due for Clean Ports Program: Zero-Emission Technology Deployment Competition 

March 28, 2024 - Optional Notice of Intent Due for Clean Ports Program: Climate and Air Quality Planning Competition

May 28, 2024 - Applications due for Clean Ports Program: Zero-Emissions Technology Deployment Competition

May 28, 2024 - Applications due for Clean Ports Program: Climate and Air Quality Planning Competition
Environmental Protection AgencyGreenhouse Gas Reduction Fund60103$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 textNewYesOctober 12, 2023 - Applications due for EPA's  Solar for All Funding Opportunity (deadline extended)

October 12, 2023 - Applications due for EPA's National Clean Investment Fund (part of GGRF)

October 12, 2023 - Applications due for EPA's Clean Communities Investment Accelerator (part of GGRF)
Environmental Protection AgencyDiesel Emissions Reductions60104$60,000,000 To remain available until September 30, 2031To 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 entitiesExistingYes
Environmental Protection AgencyFunding to Address Air Pollution at Schools60106$50,000,000 To remain available until September 30, 2031To 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 communitiesNewYes
Environmental Protection AgencyLow Emissions Electricity Program60107$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 SpendingExistingN/A
Environmental Protection AgencyFunding for Section 211(o) of the Clean Air Act60108$15,000,000 To remain available until September 30, 2031To support investments in advanced biofuels and to implement the Renewable Fuel Standard.Advanced biofuel industry; direct federal spendingNewNoMarch 22, 2024 - Concept Papers due for Inflation Reduction Act Funding for Advanced Biofuels

May 24, 2024 - Applications Due for Inflation Reduction Act Funding for Advanced Biofuels
Environmental Protection AgencyImplementation of the American Innovation and Manufacturing Act60109$38,500,000 To remain available until September 30, 2026To fund EPA’s implementation of the American Innovation and Manufacturing Act which addresses hydrofluorocarbons.States, locals, higher education institutions, nonprofits, businesses , and individualsNew (grant program) and Existing (direct federal spending)Yes
Environmental Protection AgencyEnforcement Technology and Public Information60110$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 agenciesNew (grants) and ExistingNo
Environmental Protection AgencyGreenhouse Gas Corporate Reporting60111$5,000,000 To remain available until September 30, 2031To improve standardization and transparency of corporate climate action commitments and plans to reduce greenhouse gas emissions.Direct Federal SpendingNewN/A
Environmental Protection AgencyReducing Embodied Greenhouse Gas Emissions for Construction Materials and Products60112$250,000,000 To remain available until September 30, 2031To support the development and standardization of environmental product declarations.States, Tribes, businesses, and nonprofit organizationsNewYesJanuary 16, 2024 - Full Applications Due
Environmental Protection AgencyMethane Emissions Reduction Program60113$1,550,000,000 To remain available until September 30, 2028To 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 individualsNewYesSeptember 30, 2023 - Applications closed for DOE's Mitigating Emissions from Marginal Conventional Wells Program
Environmental Protection AgencyClimate Pollution Reduction Grants60114$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 tribesNewYesApril 1, 2024 - Applications close for Implementation Grants (General Competition)

May 1, 2024 - Applications close for Implementation Grants Competition for Tribes and Territories
Environmental Protection AgencyLow Embodied Carbon Labeling for Construction Materials60116$100,000,000 To remain available until September 30, 2026To identify and label construction materials and products that have lower levels of embodied greenhouse gas emissions.TBDNewYes
Environmental Protection AgencyEnvironmental and Climate Justice Block Grants60201$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 ExistingYesNovember 21, 2024 - Applications due for Environmental and Climate Justice Community Change Grants Program 
Environmental Protection AgencyFunding to Address Air Pollution: Fenceline Air Monitoring60105(a)$117,500,000 To remain available until September 30, 2031To 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.ExistingYesNovember 3, 2022 - EPA Community Air Pollution Monitoring Grant Announcement
Environmental Protection AgencyFunding to Address Air Pollution: Multipollutant Monitoring60105(b)$50,000,000 To remain available until September 30, 2031To 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.ExistingYes
Environmental Protection AgencyFunding to Address Air Pollution: Air Quality Sensors in Low-Income and Disadvantaged Communities60105(c)$3,000,000 To remain available until September 30, 2031To 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.ExistingYes
Environmental Protection AgencyFunding to Address Air Pollution: Emissions from Wood Heaters60105(d)$15,000,000 To remain available until September 30, 2031To fund testing and other agency activities to address particulate emissions from residential wood heaters.TBDExistingYes
Environmental Protection AgencyFunding to Address Air Pollution: Methane Monitoring60105(e)$20,000,000 To remain available until September 30, 2031To 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.ExistingYes
Environmental Protection AgencyFunding to Address Air Pollution: Clean Air Act Grants60105(f)$25,000,000 To remain available until September 30, 2031To 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.ExistingYes
Environmental Protection AgencyFunding to Address Air Pollution: Mobile Source Grants60105(g)$5,000,000 To remain available until September 30, 2031To provide grants to states to adopt and implement California's greenhouse gas and zero-emission standards.States and territories, others TBD.NewTBD
General Services AdministrationAssistance for Federal Buildings60502$250,000,000 Through September 30, 2031To convert GSA facilities to high-performance green buildings.Direct Federal SpendingExistingNoJune 19, 2023 - GSA National Deep Retrofit Program closed (for federal agencies only)
General Services AdministrationUse of Low-Carbon Materials60503$2,150,000,000 Through September 30, 2026To acquire and install construction materials and products with lower greenhouse gas emissions for use in the construction or alteration of GSA buildings.Direct Federal SpendingExistingNo
General Services AdministrationGeneral Services Administration Emerging Technologies60504$975,000,000 Through September 30, 2026To support emerging and sustainable technologies as well as related sustainability and environmental programs.Direct Federal SpendingExistingNo
U.S. Postal ServiceU.S. Postal Service Clean Fleets70002To 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 SpendingNewN/A

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Revolutionizing Infrastructure with Digital and AI

The public sector hasn’t fully harnessed the power of AI and digital for infrastructure projects. Here’s how states can get started.

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Boston Consulting Group