Legislature urges Congress to preserve IRA clean‑energy tax credits; approves county claims for credits tied to two facility projects

The Tompkins County Legislature on Feb. 4 passed two related measures addressing clean‑energy tax credits created by the federal Inflation Reduction Act of 2022.

A member‑filed resolution urging Congress to preserve all local government clean‑energy tax credits in the Inflation Reduction Act passed 12–2. The same meeting also approved a separate county resolution authorizing Tompkins County to accept 2024 IRA clean‑energy tax credits for the Green Fleet and Green Facilities capital programs (ID 13026). That second measure was moved after staff explained the tax‑credit process and potential time sensitivity.

Martha Robertson, former chair of the Tompkins County Legislature, told the Legislature the member‑filed resolution was “time sensitive” and said “Tompkins County has approximately $1,800,000 in pending IRA tax credits. These are projects that are vital to Tompkins County.” The resolution asks Congress to preserve those tax credits and the commitments made in 2022.

Irene Weiser, chair of the Climate and Sustainable Energy Advisory Board, told legislators the pending credits relate specifically to boiler replacements at the county Human Services Building downtown and at the Dewar facility by the airport and that those projects are effectively non‑discretionary. She said, “they are boiler replacements, and they need to get done. If they don't get done through the money that Congress has set aside, it's going to cost our taxpayers nearly $2,000,000 more to get these projects done.” Weiser also described the Inflation Reduction Act as distinct from proposals sometimes called the “Green New Deal.”

County staff explained the IRA mechanism for tax‑exempt entities: organizations that do not pay federal income taxes can still file for certain IRA credits as a tax‑exempt entity and receive reimbursement for qualifying projects. County staff said the county submitted qualifying project paperwork in mid‑November 2024 and was nearing the end of the typical review window; because federal processes can be affected by changing federal directives, county staff recommended passing the acceptance resolution now to preserve eligibility.

Legislators who asked for clarification were told the accepted credits would be applied to the county’s Green Fleet and Green Facilities programs and were expected to help offset costs for planned work on boilers and solar at county facilities. Officials said if the credits are not received, the county can move forward with those projects using other funding but would face higher local costs and possibly postpone other projects.

Recorded votes: the member‑filed resolution urging Congress to preserve IRA tax credits (Resolution J) passed 12–2 (no votes recorded for Randy Brown? — see roll call below for official counts); the county acceptance resolution for IRA tax credits (ID 13026) carried unanimously at the later roll‑call vote.

Both matters were raised by members of the Climate and Sustainable Energy Advisory Board and other community advocates during the public comment period; speakers emphasized the projects’ local fiscal consequences and urged swift legislative support.

The Legislature’s actions do not change federal law; the member‑filed resolution is an advocacy statement for Congress. The county’s acceptance resolution establishes an administrative authorization to accept credits should the federal program pay them to the county.