Elective Pay is a new mechanism that allows tax-exempt entities – such as local government offices, public schools, nonprofits, or houses of worship – who have installed or plan to install a clean energy project to file a tax return and receive a reimbursement for a portion (often at least 30%) of their project costs, even if they don’t pay federal taxes. The IPA is interested in ensuring that entities across Illinois leverage federal incentives for their solar and other clean energy projects.
The IPA will host a webinar on Elective Pay on Wednesday, December 17, 2025, at 3:00 p.m. CPT designed for AVs working with tax-exempt organizations that have placed a clean energy project in service in the last year or so, or will soon do so. Please register for the webinar with this link.
The IPA hosted an earlier webinar on Elective Pay for tax exempt entities on Wednesday, December 3, 2025. Municipalities, public school districts, nonprofits, and other tax-exempt organizations that have placed a clean energy project in service in approximately the last year, or will soon do so, were encouraged to attend. A recording is available via this link. The presentation slides are also available here.
Thank you!
Illinois Shines Program
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