Ground-Source Heat Pumps in Schools: A Guide to Maximizing Energy Tax Credits

Designed for school districts and project teams already exploring ground-source heat pump projects, this guide outlines how to maximize energy tax credits with key strategies, tips, and resources from the planning stage to the filing process.

What’s in the guide:

• An overview of how school districts can modernize HVAC systems using ground-source heat pumps and access energy tax credits through Elective Pay
• A breakdown of how reimbursement amounts may be influenced by key provisions, including Prevailing Wage and Apprenticeship Requirements, Domestic Content, and Energy Communities
• Practical guidance on the Elective Pay filing process, including examples and school district spotlights

This isn’t for beginners. It’s for communities and projects teams already familiar with the benefits of ground-source heat pumps and ready to understand how they can maximize available tax incentives for their projects.

This guide may benefit:

• School district leaders pursuing ground-source pump projects
• Project teams working with schoolsduring planning, design, procurement, or construction discussions where tax credit eligibility may be relevant

New to heat pumps?

• HVAC Choices for Student Health and Learning introduces the core principles of cost-effective, modern HVAC solutions like ground-source heat pumps for healthy indoor environments and improved student outcomes