This recent training video explains how public entities can benefit from Inflation Reduction Act (IRA) tax credits—even without federal tax liability. Jack Carney, CPA at Lauterbach & Amen, outlines eligibility for Elective Pay (Direct Pay), key credits for clean energy projects like solar systems and EV chargers, and how to qualify for bonus credits tied to prevailing wage, domestic content, and energy communities. The video also covers timelines, filing requirements, and tips to maximize credit value. Watch the full training below.