{
  "id": "ELE_DIRECT_PAY_CLEAN_ENERGY",
  "name": "Elective Payment of Applicable Credits (Direct Pay)",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to tax-exempt organizations, state/local governments, Indian tribal governments, and cooperatives. Also available to taxable businesses for clean hydrogen (45V), carbon sequestration (45Q), and advanced manufacturing (45X) credits.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows tax-exempt entities and certain businesses to receive a direct cash payment from the IRS in lieu of a nonrefundable tax credit for clean energy investments.",
  "irc_reference": "IRC §6417",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business|investor|employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}