What types of clean energy properties are eligible for tax credits through the Elective Pay process? 

The table below lists the clean energy tax credits most commonly claimed by tax-exempt & government entities, as well as examples of technologies eligible under each credit. The list in the table is not exhaustive. Factors including technology type and expected energy output will help determine which credit to pursue for a particular project. Entities can only claim one credit per energy property/project.

Historically, only technologies specifically named in statute were eligible for the “legacy,” or older versions of the ITC and PTC. In 2025, the ITC and PTC credits transitioned to being “tech-neutral” as mandated by the Inflation Reduction Act. The tech-neutral versions of the credits expanded eligible technology to include any clean electricity generation technologies that meet net-zero greenhouse gas emissions rate standards. Solar, wind, and geothermal electrical generation properties may all be eligible for either the tech-neutral or legacy versions of the ITC and PTC depending on when they began construction and when they were placed into service. An eligible energy property’s construction timeline will help determine which version of the credit to claim:

The Elective Pay process is also available for the credits listed in the table below; however, these credits are not included in the Navigator.

For additional information about these credits not included in the Navigator, see the IRS pages here: 

• Credit for Carbon Oxide Sequestration

•  Zero-Emission Nuclear Power Production Credit

• Clean Hydrogen Production Credit  

• Advanced Manufacturing Production Credit

• Clean Fuel Production Credit

Watch a video explanation of the credits most commonly claimed through Elective Pay here from 17:13-21:34.