The Commonwealth of Massachusetts Executive Office for Administration and Finance (“A&F”) is seeking an accounting firm to provide tax services related to assisting the Commonwealth file the required forms and documents with the IRS for Direct Pay-eligible projects and investments under the IRA. These services include, but are not limited to, ensuring proper completion and electronic filing of Form 990-T, Form 3800, and all other required forms related to the following Direct Pay provisions within the Internal Revenue Code: Investment Tax Credit for Energy Property (Section 48), Credit for Qualified Commercial Vehicles (Section 45W), and Alternative Fuel Vehicle Refueling Property Credit (Section 30C). The accounting firm will be required to prepare all necessary IRS forms and documents for tax credits relevant to the Commonwealth’s Direct Pay-eligible projects and investments, and file those forms electronically with the IRS before November 15, 2025. perform analysis, develop a strategic implementation plan, and provide recommendations to executive leadership that will be used to inform A&F decision making. The firm will be expected to meet with the Commonwealth as necessary to complete the tax filing process.