Green Summit

Government & Public Institutions · Solutions

Incentives & allocation administration

Your agency cannot use a tax deduction. It can still decide who does.

A school district, agency, university or public hospital pays no federal income tax, so a deduction such as Section 179D seems irrelevant, until an architect or engineer asks you to allocate it to them. On an eligible public building, the owner decides whether its designers receive that deduction, and the decision deserves the same review, authorization and records as any other public approval. Green Summit helps you evaluate the energy benefits that apply to your facilities and manage the documentation behind eligible designer allocations.

What we offer government & public institutions

  • Designer Allocation Support for Public & Tax-Exempt Owners

    Bring order to designer allocation requests: we screen the portfolio for potentially eligible projects, organize each designer's claimed responsibilities and supporting records, coordinate technical reviewers and authorized representatives, and retain the executed allocation with its certification. No automatic approval is implied; your policy, counsel and internal approval process govern.

  • Elective Pay / Direct Pay Support

    Build the technical record behind a potential elective payment. Elective pay is not a general grant for any energy improvement: your organization, the project and the underlying credit must qualify, registration and filing steps still apply, and we organize the evidence your advisors need before an expected payment enters the budget.

  • Incentive & Utility Rebate Strategy

    Find the programs that fit the facility, not the other way around. We identify, evaluate and sequence federal, state, local and utility incentives around your buildings' actual energy needs.

  • New Jersey Energy Programs & Incentive Support

    Operating public buildings in New Jersey? We help you tell state programs, utility offerings, required reporting and legacy or prelaunch pathways apart, then define the technical support each route needs.

  • Section 48E Clean Electricity Investment Credit Support

    Public agencies can elect direct payment of the clean electricity investment credit for qualifying solar, storage and other zero-emission facilities; we supply the construction-start, cost and placed-in-service records that the registration and the return depend on.

How we work with your team

  • Screen dates and eligibility first.

    Construction-start and placed-in-service records, ownership and the systems involved decide whether a request deserves further review.

  • Keep authority where your governance puts it.

    We help identify who reviews and who signs, and we never treat the owner's approval as a substitute for eligibility or certification.

  • Leave a record that survives staff transitions.

    We organize allocations, certifications, registrations and supporting evidence in one consistent file for later review.

Why Green Summit

Most tax incentive studies are written by accountants. Ours are written by engineers and reviewed by CPAs. Green Summit combines a licensed engineering firm with in-house tax professionals, and our leadership's 179D experience dates to 2007, professional experience that predates the firm's founding in 2014. We coordinate with facilities, legal, finance and design teams, and we never position your agency as the designer's tax claimant.

Let's bring order to the incentives on your facilities.

Tell us the building, when construction started, whether a designer has asked for an allocation and who should be part of the conversation.


Also for government & public institutions

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

Please do not include tax returns, household income records, payroll or other sensitive documents in this initial inquiry.