Our expertise · Specialty Tax Incentives

Elective Pay / Direct Pay Support

Build the technical record behind a potential elective payment before it enters the budget.

Elective pay, often called direct pay, is a tax-code mechanism that lets eligible tax-exempt and public-sector organizations receive an elective payment for qualifying energy credits they could not otherwise use. It is not a general grant for any energy improvement: the organization, the project and the underlying credit must all qualify, and the required registration and filing steps still apply. Green Summit helps eligible tax-exempt and public-sector organizations coordinate the technical and documentation work behind an elective-pay opportunity. Your project team and tax advisors know what evidence is needed before anyone relies on an expected payment.

Licensed engineering firm
In-house tax professionals
Cherokee-TERO certified
Audit-ready documentation

Who this is for

Public agencies, housing authorities, Tribal Nations and other eligible tax-exempt organizations with qualifying energy projects on buildings they own, and the accounting firms that advise them.

Accounting & Advisory Firms Affordable Housing & Housing Authorities Government & Public Institutions Tribal Nations & Tribal Organizations

What we do

Screen the opportunity. We review the organization, the energy project and the potential underlying credit with your authorized advisors before anyone builds a budget around it.
Organize the project evidence. We compile system descriptions, cost records, the relevant dates and the technical substantiation in one file.
Coordinate the process. We support the project-information requirements behind pre-filing registration and advisor-led filing preparation.
Connect implementation to records. We keep inspection, commissioning and project-closeout information aligned with the documentation the claim needs, so the record is complete when the filing is prepared.

Our process

Identify the entity and the credit. We establish which organization will make the election and which underlying credit is being considered. Timing matters here: registration and filing sit on a calendar, and the project record has to be ready for both.
Establish the records and the dependencies. We define the technical records the claim needs and the registration, filing and project steps they depend on.
Coordinate documentation through the milestones. We follow the project from design through closeout, so the evidence is collected as the work happens rather than reconstructed afterward.

What you receive

An organized technical project file, a documentation checklist and coordination of the technical questions still outstanding. The checklist tells each party, from your facilities team to your finance office to your tax advisor, what it owns and when it is needed. Registration, filing authority and tax positions remain with your organization and its authorized representatives.

Benefits

A clearer division of responsibility for project evidence, registrations and tax-advisor review.
Better visibility into timing and eligibility questions before an expected benefit enters the project budget.
One technical record that serves the engineering, the registration and the filing, instead of three versions of the same facts.

Why Green Summit

Green Summit connects engineering evidence and cost records with your financial and tax-advisor review. We organize the scope around the actual asset and the documented facts, not a promised benefit or a template percentage, and we never present an expected payment as money in hand. As a consulting partner delivering end-to-end compliance solutions, with licensed engineers and in-house tax professionals on one team, we build every file to be audit-ready from day one.

For Tribal Nations and Tribal organizations, our Cherokee-TERO certification comes with a working respect for sovereignty and for the Nation's own approval process. We work inside your governance, alongside your counsel and advisors, not around them.

Frequently asked questions

What is elective pay?

Elective pay, also called direct pay, is a tax-code mechanism that allows eligible tax-exempt and public-sector entities to receive a payment for certain qualifying energy credits. It is not a grant: the organization, the project and the underlying credit must qualify, pre-filing registration is required for relevant claims and your authorized representatives make the filing. Green Summit organizes the technical substantiation behind the claim.

Does pre-filing registration approve the payment?

No. Registration is a required administrative step for relevant claims, not confirmation of eligibility and not a guaranteed payment. We treat it as one dependency on the project timeline, not as the finish line.

Can Tribal and public entities participate?

Potentially, where the entity and the project meet the rules that apply. We evaluate the specific organization and the specific credit rather than assuming universal eligibility, and we document why each one does or does not qualify.

Will Green Summit file our tax return?

No. Tax-return preparation is not part of our standard technical scope. We coordinate with the authorized tax professionals who handle your filing responsibilities.

Is elective pay a grant application?

No. It is a tax-code mechanism for eligible entities and credits, with registration and filing requirements. We help organize the technical substantiation and coordinate the process with your qualified tax advisors.

Can one assessment cover several facilities?

Yes, but each project still needs its own ownership, eligibility, cost and timing records. A portfolio approach standardizes information collection without treating every facility as automatically eligible.

Let's build the record behind your project.

Tell us about your organization, the energy project and its stage, and who advises you on tax.

Program and technical references

www.irs.gov - reference

Program information reviewed September 22, 2026. Current applicability, qualifications and program terms are confirmed for each engagement.

Or call 321-273-2200 · inquiry@greensummit.com