This is an overview of the Elective Pay Provisions of the Inflation Reduction Act (IRA) Tax Credits which make tax exempt entities eligible to claim the value of the credits for EV Purchases, EV Infrastructure, Wind/Solar/Geothermal projects deployed by states, tribes, municipalities, community based organizations, houses of worship, and instrumentalities of the state, among others . You will learn the nuts of and bolts of claiming clean energy tax credits by tax exempt entities, bonus incentives, filing, and more.