The Elective Pay Blueprint is a guide designed to assist tax-exempt entities—such as municipalities, nonprofits, and community organizations—in understanding and utilizing the elective pay option established under the Inflation Reduction Act (IRA). Created by the Government Finance Officers Association, Electrification Coalition, Lawyers for Good Government, and the World Resources Institute—as part of the EnergyWerx project, these blueprints will equip institutions to confidently plan, register, and secure cash payments from the IRS for clean energy and electrification initiatives.
- Publication date: April 2025