Through the IRS elective-pay option, otherwise known as "direct pay," government entities and tax-exempt organizations can use certain clean energy investment and production credits to fund their clean energy projects. These credits, however, are only available for a limited time, and certain requirements must be met to qualify.

Join our panel of experienced tax professionals as we discuss potential approaches to receiving funding through direct-pay elections of federal tax credits such as Section 48E and others. Topics to be discussed include:

• Beyond the One Big Beautiful Bill Act: continuing momentum for IRA sustainability options
• Common misconceptions and pitfalls
• Leading practices
• Monetizing credits through the IRS's direct-pay process

Date: Wednesday, May 13, 2026

Time: 1:00-2:00 p.m. ET New York; 10:00-11:00 a.m. PT Los Angeles

Registration: Register for this event.

Panelists

Jessica Craw, Credits and Incentives Practice, Ernst & Young LLP

Martin Gambichler, Credits and Incentives Practice, Ernst & Young LLP

Moderator

Matt Kelley, Government and Public Sector Indirect Tax Leader, Ernst & Young LLP

CPE credit offered: up to 1.2 depending on actual duration. Recommended field of study: Taxes. Learning objective: Identify eligibility requirements, common pitfalls and how to monetize credits through the IRS direct-pay option. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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