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<p class="MsoNormal">All,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">For agencies that own buildings/fleet, please see information below about the status of the federal government’s “Direct Pay” program. DAS has been looking into a coordinated enterprise-level response, but in the meantime, agencies are
encouraged to stay on top of this program that can help offset costs associated with clean energy and vehicle electrification projects. There is also a day-long conference in Utah next month.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Happy to answer any questions as I can. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Dave<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><b><span style="font-family:Roboto;color:#2F5496;mso-ligatures:standardcontextual"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><b><span style="font-family:Roboto;color:#2F5496;mso-ligatures:standardcontextual"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><b><span style="font-family:Roboto;color:#2F5496;mso-ligatures:standardcontextual">Dave Wortman,
</span></b><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;mso-ligatures:standardcontextual">LEED-AP BD+C, ISSP-SA</span><span style="font-family:Roboto;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;color:#404040;mso-ligatures:standardcontextual">Statewide Sustainability Officer<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;mso-ligatures:standardcontextual"><a href="https://www.oregon.gov/das/pages/office-of-sustainability.aspx"><span style="color:#0563C1">DAS
Office of Sustainability</span></a><span style="color:#404040"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;color:#404040;mso-ligatures:standardcontextual">(971) 304-8733<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><i><span style="font-size:9.0pt;line-height:105%;font-family:Roboto;color:#404040;mso-ligatures:standardcontextual">Pronouns: he/him/his<o:p></o:p></span></i></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:5.0pt;line-height:105%;font-family:Roboto;color:gray;mso-ligatures:standardcontextual"><br>
</span><span style="font-size:8.0pt;line-height:105%;font-family:Roboto;color:gray;mso-ligatures:standardcontextual">Data Classification: Level 1 - Published</span><span style="font-size:11.0pt;line-height:105%;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> RYAN Shannon * DAS <Shannon.RYAN@das.oregon.gov>
<br>
<b>Sent:</b> Monday, October 21, 2024 11:44 AM<br>
<b>To:</b> WORTMAN David * DAS <David.WORTMAN@das.oregon.gov>; MILLER Jeremy W * DAS <Jeremy.W.MILLER@das.oregon.gov><br>
<b>Cc:</b> SINGER Khela * DAS <Khela.Singer@das.oregon.gov>; CHRISTENSEN Daniel * DAS <Daniel.CHRISTENSEN@das.oregon.gov>; POWER Karin * GOV <Karin.Power@oregon.gov><br>
<b>Subject:</b> RE: L4GG Updates on Direct Pay / Direct Pay conference / Comments on Chaining<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#595959">Dave,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#595959">Will you share this with your ODOT and Parks as well? CFO is not able to take point on this effort, so we’ll be discussing internally how to resource this. I also want to
make sure we’re including other agencies that may benefit from this program in our collective thinking.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#595959"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#595959">Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:#595959"><img border="0" width="108" height="124" style="width:1.125in;height:1.2916in" id="Picture_x0020_2" src="cid:image002.jpg@01DB23AE.72716F80"></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#595959;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="color:#263B80;mso-ligatures:standardcontextual">Shannon Ryan<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#263B80;mso-ligatures:standardcontextual">Enterprise Asset Management Division Administrator<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#404040;mso-ligatures:standardcontextual"><a href="https://www.oregon.gov/das/pages/index.aspx"><span style="color:#0563C1">Department of Administrative Services</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#263B80;mso-ligatures:standardcontextual">503-428-3362
<o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:Roboto;color:#263B80;mso-ligatures:standardcontextual">(she/her/hers)<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:Roboto;color:#263B80;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:Roboto;color:#263B80;mso-ligatures:standardcontextual">For scheduling contact
<a href="mailto:amy.krueger@das.oregon.gov"><span style="color:#0563C1">amy.krueger@das.oregon.gov</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:Roboto;color:#263B80;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:#595959;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Roboto;color:#595959"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> WORTMAN David * DAS <David.WORTMAN@das.oregon.gov>
<br>
<b>Sent:</b> Monday, October 21, 2024 11:25 AM<br>
<b>To:</b> MILLER Jeremy W * DAS <Jeremy.W.MILLER@das.oregon.gov>; RYAN Shannon * DAS <Shannon.RYAN@das.oregon.gov><br>
<b>Cc:</b> SINGER Khela * DAS <Khela.Singer@das.oregon.gov>; CHRISTENSEN Daniel * DAS <Daniel.CHRISTENSEN@das.oregon.gov>; POWER Karin * GOV <Karin.Power@oregon.gov><br>
<b>Subject:</b> FW: L4GG Updates on Direct Pay / Direct Pay conference / Comments on Chaining<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">It may be worth sending someone to this conference (either from CFO or EAM) for the day. There is a session about grant opportunities that can be paired with Direct Pay that looks interesting.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Copying Governor’s office too in the event that someone may already be going. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><i><a href="https://infocastinc.com/event/direct-pay/">Direct Pay: Clean Energy Incentives for Tax-Exempt Entities conference</a>
</i></b><i>in Salt Lake City, UT on November 19, 2024. Follow the link for the agenda and registration information. This is a great opportunity for state employees implementing Direct Pay to take a deep dive on everything as related to process, risk, financing
options, and partnerships. Our very own legal consultant, Jaron Goddard, will be attending and on some panels.<o:p></o:p></i></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><b><span style="font-family:Roboto;color:#2F5496;mso-ligatures:standardcontextual"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><b><span style="font-family:Roboto;color:#2F5496;mso-ligatures:standardcontextual"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><b><span style="font-family:Roboto;color:#2F5496;mso-ligatures:standardcontextual">Dave Wortman,
</span></b><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;mso-ligatures:standardcontextual">LEED-AP BD+C, ISSP-SA</span><span style="font-family:Roboto;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;color:#404040;mso-ligatures:standardcontextual">Statewide Sustainability Officer<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;mso-ligatures:standardcontextual"><a href="https://www.oregon.gov/das/pages/office-of-sustainability.aspx"><span style="color:#0563C1">DAS
Office of Sustainability</span></a><span style="color:#404040"><o:p></o:p></span></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:Roboto;color:#404040;mso-ligatures:standardcontextual">(971) 304-8733<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><i><span style="font-size:9.0pt;line-height:105%;font-family:Roboto;color:#404040;mso-ligatures:standardcontextual">Pronouns: he/him/his<o:p></o:p></span></i></p>
<p class="MsoNormal" style="margin-left:-.05pt;line-height:105%"><span style="font-size:5.0pt;line-height:105%;font-family:Roboto;color:gray;mso-ligatures:standardcontextual"><br>
</span><span style="font-size:8.0pt;line-height:105%;font-family:Roboto;color:gray;mso-ligatures:standardcontextual">Data Classification: Level 1 - Published</span><span style="font-size:11.0pt;line-height:105%;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;mso-ligatures:standardcontextual"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Marwa Kamel <<a href="mailto:MKamel@usclimatealliance.org">MKamel@usclimatealliance.org</a>>
<br>
<b>Sent:</b> Monday, October 21, 2024 8:41 AM<br>
<b>Subject:</b> L4GG Updates on Direct Pay / Direct Pay conference / Comments on Chaining<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Happy Monday, Direct Pay Implementers,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3">Please note below
<b>guidance from our L4GG partners on Direct Pay</b>, including:<o:p></o:p></li></ol>
<ol style="margin-top:0in" start="1" type="1">
<ol style="margin-top:0in" start="1" type="a">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level2 lfo3">Expanded paper filing opportunity and automatic extension<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level2 lfo3">New e-filing option with Giraffe Financial<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level2 lfo3">Potential filing extension for disaster areas<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level2 lfo3">Proposed EV Infrastructure guidance<o:p></o:p></li></ol>
</ol>
<ol style="margin-top:0in" start="2" type="1">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3">We’d like to flag an external
<b><a href="https://infocastinc.com/event/direct-pay/">Direct Pay: Clean Energy Incentives for Tax-Exempt Entities conference</a>
</b>in Salt Lake City, UT on November 19, 2024. Follow the link for the agenda and registration information. This is a great opportunity for state employees implementing Direct Pay to take a deep dive on everything as related to process, risk, financing options,
and partnerships. Our very own legal consultant, Jaron Goddard, will be attending and on some panels.
<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><b>Comments on Chaining:</b> We are closely monitoring and evaluating the benefit of states submitting comments to the IRS on chaining by
<b><u>December 1, 2024</u></b>. We have previously facilitated a multi-state letter that included comments in favor of chaining within a limited scope. Here are white papers currently informing our community of practice: one by the
<a href="https://nicholasinstitute.duke.edu/publications/unlocking-clean-energy-projects-using-tax-chaining-primer">
Nicholas Institute at Duke</a> and another by <a href="https://publicenterprise.org/chaining-explainer/">
the Center of Public Enterprise</a>. <b><u><span style="background:yellow;mso-highlight:yellow">Please let me know if you’re interested to learn more about this. Helpful information from states would include any evidence that is in favor of chaining or against
it, including any measures that states or other government entities have in place for fraud prevention in the case of partnership and chaining.</span></u></b><o:p></o:p></li></ol>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Many thanks and hope you have a great week!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Marwa<o:p></o:p></p>
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<p class="MsoNormal" style="background:#57A773"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black"> Jillian Blanchard (L4GG) <<a href="mailto:cleanenergy@lawyersforgoodgovernment.org">cleanenergy@lawyersforgoodgovernment.org</a>><br>
<b>Sent:</b> Friday, October 18, 2024 2:19 PM<br>
<b>To:</b> Alli Gold Roberts <<a href="mailto:agoldroberts@usclimatealliance.org">agoldroberts@usclimatealliance.org</a>><br>
<b>Subject:</b> Important Updates on Direct Pay - Nov 15 Deadline Approaching</span><span style="color:black">
</span><o:p></o:p></p>
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<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">Dear Alli,</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">As the November 15 filing deadline for Direct Pay approaches, we at Lawyers for Good Government (“L4GG”) want to update you on some important developments
in the world of Direct Pay (ie, Elective Pay).</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><b><u><span style="font-family:"Lato",sans-serif;color:black">Updated Treasury Guidance:</span></u></b><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><i><span style="font-family:"Lato",sans-serif;color:black">Expanded Paper Filing Eligibility and Automatic Extension:</span></i><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">On Friday, October 11th, 2024, Treasury released
</span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=e187083f4a&e=e57dc714f7"><span style="color:#40B1E5">Revenue Procedure 2024-39</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black"> which
grants direct pay eligible entities the same automatic six-month extension that was granted to municipalities and states. This automatic extension means that applicable entities that file on a calendar year basis have until November 15th to file their direct
pay returns for projects placed in service during 2023. It also means that all entities with a tax year that ends between December 31, 2023 and November 30, 2024 have an additional six month extension after their original filing deadline (i.e. returns will
be considered timely if filed within 10.5 months after the entity’s tax year ends). Additionally, Rev. Proc. 2024-39 temporarily waives the electronic filing requirement allowing non-governmental applicable entities (like nonprofits and religious institutions)
to use paper returns for the returns to be filed on November 15th.</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">While Rev. Proc. 2024-39 provides that filings submitted within the 10.5 month timely-file window should not be rejected outright for failure to file an extension
request, the IRS still recommends that, when possible, non-governmental applicable entities do file a Form 8868 to request a six-month extension. Such filings help streamline the internal IRS process and guard against erroneous rejections for late filing as
Rev. Proc. 2024-39 is circulated internally. The practical effect of this regulation will be to grant many entities - in particular nonprofits and religious institutions - an additional 6 months to file even if they did not file the necessary Form 8868 to
request an automatic 6-month extension. For more information about paper filing, see
</span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=2bd1ac8a58&e=e57dc714f7"><span style="color:#40B1E5">L4GG’s annotated tax forms</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black">.</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><b><u><span style="font-family:"Lato",sans-serif;color:black">New E-Filing Option:</span></u></b><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">Many entities looking to file for direct pay need to e-file their tax forms. Indeed, up until the release of Rev. Proc. 2024-39, nonprofits and other 501(c)(3)
entities were required to e-file, which can be a confusing, complex, and expensive process. L4GG is excited
</span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=7d9bbfcfd1&e=e57dc714f7"><span style="color:#40B1E5">to announce</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black"> that
we have been working with Giraffe Financial to offer e-filing at a significant discount for those entities who have used L4GG’s resources to complete their own tax forms and need to file by November 15, 2024. This will help to ensure that smaller, under-resourced
entities will be able to e-file for their direct payments without having to secure their own EFIN or pay for a costly tax software subscription. Giraffe, in cooperation with L4GG, is able to step in and provide these services at low cost to protect entities
from under-equipped, under-informed, over-priced, or even outright predatory private filing services. </span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><b><u><span style="font-family:"Lato",sans-serif;color:black">Potential Filing Extension for Disaster Areas:</span></u></b><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">The IRS and Treasury have allowed hardship extensions to filing deadlines for areas affected by Tropical Storm/Post Tropical Cyclone/Hurricane Helene and
now Milton. L4GG is working on a high-level summary of extensions and areas affected, but in the interim, additional information regarding disaster related filing extensions can be found on the IRS web page for
</span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=a8b44c81ef&e=e57dc714f7"><span style="color:#40B1E5">Tax Relief in Disaster Situations</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black">.
We encourage entities affected by natural disasters to consult this page for the most up-to-date information regarding extended filing deadlines due to natural disasters.</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><b><u><span style="font-family:"Lato",sans-serif;color:black">Proposed EV Infrastructure Guidance:</span></u></b><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">The Treasury has released proposed regulations for the 30C Credit (EV Infrastructure Charging). The credit allows eligible entities to receive up to 30%
of the cost of a “single item” of electric vehicle charging property, up to a maximum credit of $100,000 for each single item. The proposed regulations would define a “single item” of charging property in such a way that a charger capable of simultaneously
charging two vehicles would be counted as two items of charging property, effectively making the maximum credit cap $100,000 per charging port rather than per charging station, thereby significantly expanding the potential return on investment under this credit.
Additionally, the proposed regulations would allow the cost of certain “associated property” to be included in the cost of a charger when determining the available credit amount. Here’s a link to the
</span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=0dfb926c4e&e=e57dc714f7"><span style="color:#40B1E5">proposed regulations</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black">.
</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">Note that this update focuses on updates that are relevant to entities seeking to file by the November 15th deadline, and therefore does not address the recent
Low Income Community Bonus Credit guidance that has been issued relating to projects that will begin construction in 2025 and later. </span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">For more resources, consult either our
</span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=9076c40b39&e=e57dc714f7"><span style="color:#40B1E5">IRA website</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black"> or
use the </span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=6cf4333786&e=e57dc714f7"><span style="color:#40B1E5">Clean Energy Tax Navigator</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black">.
For specific follow up questions, please consult L4GG’s </span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=201a00f2f1&e=e57dc714f7"><span style="color:#40B1E5">FAQs</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black"> or
</span><u><span style="font-family:"Lato",sans-serif;color:#40B1E5"><a href="https://lawyersforgoodgovernment.us6.list-manage.com/track/click?u=ee69fa2847731ffbb3f047167&id=7cb0db698c&e=e57dc714f7"><span style="color:#40B1E5">ask a question</span></a></span></u><span style="font-family:"Lato",sans-serif;color:black"> to
one of our experts! </span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">In solidarity,</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">Jillian Blanchard</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Lato",sans-serif;color:black">Director of Climate Change & Environmental Justice (CCEJ)</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
<p style="line-height:150%;background:#57A773"><span style="font-family:"Helvetica Neue";color:black"><o:p> </o:p></span></p>
<p style="line-height:150%;background:#57A773"><u><span style="font-family:"Lato",sans-serif;color:black">NOTE</span></u><span style="font-family:"Lato",sans-serif;color:black">: The information in this update is provided for general education and knowledge.
It is not intended to be, and should not be, used as the sole source of information when analyzing and resolving a project’s eligibility for Elective Pay under Section 6417 of the Internal Revenue Code, and it should not be substituted for legal advice, which
relies on a specific factual analysis. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. If you have specific questions related to your particular project, we urge you to consult L4GG or other
competent legal counsel.</span><span style="font-family:"Helvetica Neue";color:black"><o:p></o:p></span></p>
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