By opening up new tax credits for tax-exempt entities, the Inflation Reduction Act (IRA) provides a vehicle to fund smart surface projects while increasing solar electricity generation. Smart surfaces are ones that combat the effects of excessive sunlight, rainfall, and heat, especially in the urban heat islands, that pose particular […]
Cities & Local Governments
The Inflation Reduction Act (IRA) is chock-full of tax incentives for climate and clean energy projects. This year, 2023, marks the first tax year in U.S. history during which entities that do not have federal tax liability – including local and state governments and agencies, nonprofit organizations, tribes and municipal […]
On June 14, 2023, the U.S. Treasury Department and the Internal Revenue Service (IRS) issued temporary and proposed rules for the “direct pay” mechanism enabled by the 2022 Inflation Reduction Act (IRA) and codified under Section 6417 of the Internal Revenue Code. Direct pay – which is already in effect […]
In the nine months since President Biden signed the Inflation Reduction Act (IRA) into law, much has been made of the law’s potential to fund, support, and catalyze local climate action (including by me). The IRA promises to be transformative for climate action at the local level and beyond. Still, […]
On Monday, April 17, 2023, the U.S. Court of Appeals for the Ninth Circuit handed down a decision in California Restaurant Association v. City of Berkeley. The court overturned a District Court ruling to invalidate a Berkeley, California, prohibition on natural gas infrastructure in newly-constructed buildings. Berkeley’s so-called “natural gas […]
Following the 2007 landmark Supreme Court case Massachusetts v. EPA, the United States Environmental Protection Agency (EPA) has regulated greenhouse gas (GHG) emissions from motor vehicles under the Clean Air Act. These emissions standards were significantly loosened in the last year of the Trump Administration. In 2021 the Biden Administration […]
This week, the U.S. Environmental Protection Agency (EPA) released preliminary program design details for the Greenhouse Gas Reduction Fund (GGRF) established by Section 60103 of the 2022 Inflation Reduction Act (IRA). Specifically, the EPA published two “assistance listings” designed to help potential applicants identify funding opportunities. The publication stops short […]
By Amy Turner This blog post is adapted from testimony delivered at the New York City Department of Buildings hearing on proposed rule §103-14, Procedures for Reporting on and Complying with Annual Greenhouse Gas Emissions for Certain Buildings in connection with the City’s building performance standard, Local Law 97. The […]