The Clean Energy Investment Tax Credit (ITC): Direct Pay Claimants’ Race Against Time
ClimateChange-ClimateLaw
OCTOBER 16, 2023
history during which entities that do not have federal tax liability – including local and state governments and agencies, nonprofit organizations, tribes and municipal utilities – can reap the benefit of these incentives. If they can’t, they won’t be able to claim the ITC, even though it is notionally available until 2032.
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