Qualified Energy Conservation Bonds

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Qualified Energy Conservation Bonds Eliminated Under the Tax Cuts and Jobs Act (Updated January 2018)

As a result of the Tax Cuts and Jobs Act (HR 1) signed into law by the President on December 22, 2017, unused authority for Qualified Energy Conservation Bonds (QECBs) has been eliminated effective January 1, 2018. Issuers of QECBs that elected to receive direct payments from the Treasury issued on or before December 31, 2017, consistent with the Internal Revenue Code (Section 54D), will continue to receive direct payments. This change has occurred as a result of section 13404 of the Tax Cuts and Jobs Act, which repeals tax credit bonds. For specific questions about QECBs, please contact stateandlocal@ee.doe.gov

Download a printable file explaining the elimination of QECBs and New Clean Renewable Energy Bonds (CREBs).