The Minnesota Department of Commerce and the Minnesota Department of Management and Budget, along with other partners, are compiling information to assist interested and relevant organizations to learn more about elective pay tax credits. Elective (or Direct) Pay allows tax-exempt and governmental entities can receive a payment equal to the full value of tax credits for qualifying clean energy projects.
A 2-page PDF compiled by MN State Agencies offers a variety of resources to plan projects, determine eligibility, and file for tax credits. Download PDF.
Upcoming Elective Pay Webinars
March 20, 2025 | noon to 1:30 p.m.
Deloitte webinar: Inflation Reduction Act Direct Pay: Lessons Learned in Year 1 of Compliance
March 26, 2025 | noon to 1:30 p.m.
IRS Office Hours: Elective Pay & Transferability of Clean Energy Credits
If you’re interested in receiving more information from MN Commerce regarding elective pay resources, complete this survey.
