UndauntedK12 Case Studies: Schools Utilizing Elective Pay and Energy Tax Credits

Elective Pay is a new federal mechanism that allows non taxable entities—like public school districts—to receive cash reimbursements for energy tax credits earned by installing eligible technologies such as solar panels and ground-source heat pumps. Previously, only taxable entities could benefit from these credits. Elective Pay opens the door for schools to directly access federal funding for clean energy projects. This resource features case studies from school districts across the country that are using Elective Pay and energy tax credits to modernize their buildings and vehicle fleets. These stories reflect the real-world challenges districts face—rising enrollment, increasing energy costs, aging infrastructure, and outdated HVAC systems—and how strategic energy upgrades can help address them. Each case study highlights the wide-ranging benefits of clean energy investments: healthier, safer, learning environments, lower operating costs, and improved building performance. Together, they demonstrate how energy tax credits can play a transformative role in improving school infrastructure and creating more resilient, future-ready learning environments. These case studies are a valuable tool to support school administrators, facilities planners, and policy advocates to understand the important role that energy tax credits play in improving public school facilities, supporting local jobs, and creating healthier, more resilient communities.