
“As a consumer-owned utility, the PUD has limited experience filing tax returns. The CETCAP program has provided valuable support in bridging this expertise, helping the PUD to maximize potential project tax benefits and minimize tax preparation costs.”
Project overview
The Snohomish County Public Utility District (PUD), a local government with 1,241 employees, sought CETCAP assistance to file for a solar project launched in December of 2024.
The PUD partnered with the City of Everett to develop a solar project in South Everett, about 25 miles north of Seattle. The 400-kW solar array produces enough electricity to power approximately 30 homes annually, with proceeds supporting the Community Energy Fund, which offers emergency bill assistance to income-qualified PUD customers.
Technical assistance provided
With the ongoing help of L4GG and filing partners Giraffe Financial and Avisen Legal, the PUD is currently navigating the tax provisions of the 48: Clean Energy Investment Credit.
Technical support includes assisting the PUD on taking advantage of tax credits via elective pay and the low-income communities’ bonus to offset the total project cost of $2.3 million, which was funded by the Washington state Clean Energy Fund and Washington Community Solar Expansion Fund.
Washington Clean Energy Tax Credit Assistance Program (CETCAP)
In partnership with Lawyers for Good Government and Giraffe Financial, the Washington Clean Energy Tax Credit Assistance Program (CETCAP) team has helped more than 150 organizations statewide secure hundreds of thousands of dollars in tax credits by providing legal and filing assistance for hundreds of projects.

