This guidebook provides an overview of the clean energy, climate mitigation and resilience, agriculture, and conservation-related tax incentives and investment programs in President Biden’s Inflation Reduction Act, including who is eligible to apply for funding and for what activities. The Biden-Harris Administration is working quickly to design, develop, and implement these programs; as such, the information in this guidebook is current as of publication. In the coming weeks and months, we will publish new developments on www.CleanEnergy.gov to keep stakeholders and potential beneficiaries of these programs up to date on the latest deadlines and details. This guidebook does not cover the Inflation Reduction Act’s health care provisions or certain corporate tax reforms.
The guidebook groups the Inflation Reduction Act’s tax incentives and investment programs into thematic chapters and explains how the law will deliver on the President’s commitments to the American people. Each chapter outlines the significance of these programs and includes a one-page summary of each program’s eligible uses, potential beneficiaries, and other important information. Given the cross-cutting nature of energy and climate issues, many of these Inflation Reduction Act programs and tax provisions could fall under more than one chapter. For ease of presentation, each program or provision is featured only once in the guidebook.