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Key Takeaways: In an effort to spur investment in renewable energy projects, Congress and the Biden Administration are considering “direct pay” options Direct pay would allow project developers to receive tax refunds regardless of their tax liability and corresponding capacity to utilize tax credits Whether direct pay is an appropriate option in the current economic climate depends on many factors, including the prospect of increased corporate tax rates and an economy set to rebound from COVID-19 Both Congress and the White House have recently proposed “direct pay” options for developers of US renewable energy projects notably, direct pay proposals are part of President Biden’s $2 trillion American Jobs Plan announced March 31, 2021 and included in the Growing Energy and Efficiency Now Act (Green Act) and section 45Q carbon capture legislation (ACCESS 45Q). If enacted, the direct pay option may be an attractive alternative to traditional tax equity for the monetization

United statesWhite houseDistrict of columbiaBiden administration american jobs planBoth congressPresident bidenAmerican jobs planGrowing energyEfficiency now actGreen actBiden administrationஒன்றுபட்டது மாநிலங்களில்வெள்ளை வீடுமாவட்டம் ஆஃப் கொலம்பியாஇரண்டும் காங்கிரஸ்ப்ரெஸிடெஂட் பிடென்