Speak with our experts

Schedule a free consultation with our team of experts!
Itc
Itc

INVESTMENT TAX CREDIT

Get Up To 70% Of Your Clean Energy Project Costs Back

The Investment Tax Credit (ITC) lets tax-exempt organizations convert qualifying clean energy project costs into direct cash payments from the IRS. No taxable income required.

WHAT IS THE ITC?

A Federal Credit That Pays You Directly

Congress put the Investment Tax Credit in place to lower the financial barrier to clean energy investment, enabling organizations to recover costs more quickly.  For government entities and nonprofits, it also represents a strategic opportunity to reduce grid dependence and take greater control over long-term energy costs.

The ITC’s Direct Pay election was specifically designed to extend federal clean energy incentives to organizations that could never benefit from traditional tax credits.

Who Qualifies
Who Qualifies
  • Public InstitutionsSchool districts, public universities, housing authorities, and other publicly owned entities.
  • State & Local GovernmentCities, counties, municipalities, and state agencies with qualifying clean energy projects.
  • Nonprofits & 501(c)(3)sTax-exempt organizations investing in clean energy infrastructure for their facilities or operations.
  • Tribal GovernmentsFederally recognized Tribes may qualify for the highest credit stack — up to 70% with all adders applied.

QUALIFYING PROJECTS

What Types Of Projects Are Eligible?

The ITC covers a broad range of clean energy investments. If you’re deploying, replacing, or expanding clean energy infrastructure, you likely have qualifying activity.

  • Solar Photovoltaic (PV) Systems
  • Wind Energy Systems
  • Battery & Energy Storage Systems
  • EV Charging Infrastructure
  • Geothermal Energy Systems
  • Microgrid Controllers
  • Combined Heat & Power (CHP) Systems
  • Fuel Cells & Hydrogen Systems
  • Biogas & Waste Energy Recovery

ITC RATE STACK

How Credits Are Calculated And Stacked

The ITC isn’t a flat rate. The final credit percentage is built by stacking a base rate with applicable adders — each tied to specific project characteristics and requirements.

ITC ADDER CREDIT RATE KEY REQUIREMENT
Base Rate 6–30% Prevailing wage & apprenticeship standards met.
Energy Community +2–10% Located in a qualifying energy community (former fossil fuel employment areas, brownfields).
Low-Income Community +2–10% Located in a designated low-income area or serves low-income households.
Domestic Content +2–10% Minimum percentage of U.S.-manufactured steel, iron, and manufactured products.
Tribal Lands Adder +10% Projects located on Tribal land or owned by Tribal entities — stacks on top of all other adders.
Maximum Total Credit Rate (Non-Tribal) 60% All adders stacked at maximum potential value.
Maximum Total Credit Tribal Owned 70% Projects located on Tribal land or owned by Tribal entities receive an additional 10%, stacked on top of all other adders.

CASE STUDIES

$18M ARCHITECTURAL FIRM

$244,000 IN FEDERAL R&D CREDITS

The firm developed new architectural designs for office, industrial, retail, medical and high-tech structures. Engineers experimented with materials and construction processes, tested functionality and performance improvements, and enhanced durability when technical issues arose. Material-related uncertainties required iterative design evaluation and systematic improvements.
$18 M Architectural Firm
$50M EPC COMPANY

$3,900,000 IN FEDERAL & STATE CREDITS

The Engineering, Procurement, & Construction (EPC) company designed and developed a fractionator with butane splitter for natural gas processing. Engineers experimented with computer modeling and systematic trial-and-error methods, tested multiple design iterations for transportable disassembly, and optimized layout calculations. Complex design uncertainties required iterative engineering processes and component sizing improvements.
$50 M Epc Company
$560M FEEDYARD

$1,500,000 IN FEDERAL AND STATE CREDITS

The company developed new feed formulations to produce quality meat products. Nutritionists experimented with ingredient combinations, tested biological effects on livestock health and performance, and optimized rations for seasonal changes. Feed-related uncertainties required iterative formulation processes and systematic nutritional improvements.
$560 M Feedyard

We manage the full ITC lifecycle from identification, structuring, documentation, and filing,
so you capture every dollar with a fully defensible position.

  • Portfolio EvaluationWe assess your project portfolio to identify every qualifying opportunity across current and planned clean energy investments.
  • Project StructuringWe structure your projects to meet federal prevailing wage, apprenticeship, and domestic content requirements that unlock higher credit rates.
  • Adder StackingWe identify and apply every applicable adder — energy community, low-income, domestic content, Tribal lands — to build the highest defensible credit position.
  • Filing & IRS CoordinationWe manage all documentation, IRS Form 3800 preparation, and Direct Pay election through to cash receipt and audit defense.cash receipt and audit defense

THE ALLIANT ADVANTAGE

25 Years. Thousands Of Organizations.

25
Years in Practice
Helping organizations identify and capture government incentives
40 K+
Businesses Served
Across industries nationwide
10 K+
Tax-Exempt Orgs & Gov’t Entities
Including Tribal governments, nonprofits, and public institutions
State Of Utah
State Of Utah
alliant is honored to serve as the preferred provider for the State of Utah, helping organizations across the state capture clean energy incentives while advancing broader state energy goals.
Preferred Provider
— State of Utah

What Sets alliant Apart

  • Former IRS commissioners, senior policymakers, and agency veterans on staff
  • Deep specialization in tax-exempt, Tribal, and government entity incentive strategy
  • End-to-end support from feasibility through Direct Pay filing and audit defense
  • Proven track record across solar, storage, EV infrastructure, and geothermal projects

READY TO MOVE FORWARD?

Speak with our experts

Schedule a free consultation with our team of experts!