SchoolDistrict | Walker Blue

Direct Pay for Schools: How Tax-Exempt Districts Turn Clean-Energy Tax Credits Into Cash

July 30, 2026 by Julian Martinez

Direct Pay for Schools: Fund Clean Energy With Tax Credits

By John Kapral, CPA – Senior Director, Renewable Energy Tax Incentives and Credits, Walker Blue The short version. Direct pay, formally called elective pay, lets a public school district receive the value of a federal clean-energy tax credit as a cash payment from the IRS, even though the district owes no federal income tax. On … Read more

Can District and Campus Geothermal Projects Qualify for the Federal ITC?

June 15, 2026 by Julian Martinez

Campus geothermal energy system showing underground heat exchange loops serving multiple educational buildings, illustrating how district and campus geothermal projects can support sustainability goals and potentially qualify for federal clean energy tax incentives.

Yes, geothermal systems serving district energy networks, campuses, and central plants may qualify for the federal Investment Tax Credit, and the runway is longer than most owners assume. While solar and wind face compressed construction-start timing under the One Big Beautiful Bill Act (P.L. 119-21, enacted July 4, 2025), geothermal heat pump property retained eligibility … Read more

Ready for the first step?