The U.S. Internal Revenue Service has published an information sheet on elective pay for Tribal Governments. The document is in Question and Answer format, and based on proposed and temporary elective pay and transfer ability regulations and other tax guidance on IRS.gov. These proposed and temporary regulations may change when these regulations are finalized following a public comment period.
Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits.
https://www.bia.gov/sites/default/files/dup/inline-files/p5817f_0.pdf
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