Welcome to the Climate Ready Schools Breakout Session!
What worries you about climate change?
What do children in your life say about it?
How is climate change impacting your district?
What questions do you have about leading climate action?
Yellow Post-it
Blue Post-it
Green Post-it
Brain Tickler Warm-Up Activity
Resources
http://bit.ly/3s38Dkb
Jonathan Klein, UndauntedK12
Michelle Faggert, This Is Planet Ed
Climate Ready Schools
ED-GRS Ceremony 2023
August 8th, 2023
Every dollar spent on
K-12 infrastructure is aligned with building an equitable, zero-carbon, climate-resilient future.
Every education leader recognizes that rapidly changing climate threatens their core mission.
Every student is prepared to build sustainable futures and communities.
@UndauntedK12
www.UndauntedK12.org
We seek to unlock the power of education as a force for climate action, climate solutions, and environmental justice. Our goal is to empower the next generation to lead a sustainable, resilient, and equitable future.
We work to accomplish this through 4 streams:
-K12 Climate Action
-Early Years Climate Action
-Higher Ed Climate Action
-Climate Media for Kids
@ThisIsPlanetEd
ThisIsPlanetEd.org
The nearly 100,000 schools in our country are hubs of sustainability and climate resiliency – equipping 50 million students with the tools, resources, and life experiences to create an environmentally sustainable, socially just, and economically thriving world.
A Vision for Climate Ready Schools
Turn and Talk with an Elbow Partner
Agenda
NYC Solar Career and Technical Education Program in collaboration with DOE Sustainability and DOE Post-Secondary Readiness
1. Welcome + Introductions
2. A Vision for Climate Action in K-12
3. Our Agenda/What to Expect (We Are Here)
4. The Problem
5. The Opportunity: Leading Climate Ready Schools
6. Leveraging the Inflation Reduction Act and Other Federal Streams
7. Q&A | Discussion
8. Closing | Next Steps | Processing Time
ICYMI - Resources!
http://bit.ly/3s38Dkb
Have questions? https://350.org/science/
The Problem
�Climate Change is a Crisis for Our Children’s Health and Education��Our Schools are Not Equipped for Climate Resilience��Emissions from School Infrastructure Contribute to Making Things Worse
An example from Jonathan’s home state…
School closures from California wildfires this week have kept more than a million kids home
RESOURCE #1
Climate Change is a Crisis for
Our Children’s Health and Education
1
2
3
Physical Health
Lost Learning Time
Mental Health
And school infrastructure with legacy equipment is making the climate problem worse.
Districts make HVAC decisions
RESOURCE #2
Turn and Talk with an Elbow Partner
How are these issues impacting your students, district, and community?
Photo Credit : AP/Rich Pedroncelli, EdSource, After the fire, a school district gone, November 2018.
The Opportunity
The education sector at a systems level has not yet been fully mobilized in its role in addressing climate change
AND
Large-scale climate solutions often have not considered the role education can play
Yet...
Photo by Markus Spiske on Unsplash
Nearly 100,000 schools, each with its own carbon footprint.
To serve children and youth, public K-12 schools have significant energy, food, and transportation needs. K-12 schools:
As public entities, schools need policy to transition to sustainability, AND...
Photo by Damian Carr on Unsplash
With 50 million children and youth in America’s public K-12 schools,
while advancing climate solutions, schools can engage their students in the process...
empowering youth with the knowledge and skills to lead a sustainable, resilient, and equitable future.
Photo credit: ShutterStock
RESOURCE #3
Focus Areas
Policy Recommendations
Local K-12 Climate Action Plans
Mitigate
Adapt
Educate
Advance Equity
State Support:
Prioritization, Policies, Resources, Funding, and Support
Business, Philanthropy, Media, Advocacy
Federal Support:
Prioritization, Policies, Resources, Funding, and Support
School Districts Are Leading Climate Action
Prince George’s County Public Schools
Prince George’s County Public Schools
RESOURCE #4
Portland Public Schools
Denver Public Schools
Salt Lake City School District
Passed a sweeping climate policy that will direct climate action around emissions reductions, climate education, & climate justice for next three decades
Denver plan focuses on reducing emissions, conserving natural resources, and preparing students for a green economy – all with lens of environmental justice and equity.
Provides guidance for district expenditures on energy and water efficiency, use of sustainable construction.
83+ school board resolutions on
climate action have passed since 2018.
RESOURCE #5
RESOURCE #6
RESOURCE #7
Batesville School District in Arkansas implemented facility upgrades and installed solar energy projects on their campuses.
The district used the resulting energy cost savings to increase teacher salaries by up to $15,000, and become the best-paying district in the county.
Key Mitigation and Adaptation Resources
RESOURCE #8
RESOURCE #9
RESOURCE #10
School Board Climate Action Resolution
New resource intended to be a model that can be customized for your district:
Addresses the following areas:
Declarations about why this matters to students - whereas
Commitments by the school district - now therefore, be it resolved
Actions to get started - be it further resolved, pursuant to the foregoing commitments
DRAFT
DRAFT
https://docs.google.com/document/d/1xEZvZm0AQ5UjiUPHEzbJBu5BPU1eHUjcJom9VhCLAoU/edit?usp=sharing
RESOURCE #11
Share Out
What other innovative examples of climate action are you implementing in your district, or have you heard about in other locations?
RESOURCE #12
RESOURCE #13
The Inflation Reduction Act and Infrastructure Investment and Jobs Act include several opportunities for schools to take climate action, including:
NOTE: Schools are both explicitly mentioned and may be able to benefit from potential opportunities.
Photo credit: ShutterStock
Tax Credits and Deductions (IRA)
As tax-exempt entities, schools may be
eligible for direct pay for:
Additionally, Tax Deductions for Energy Efficiency can support energy efficiency measures in school buildings. Schools can access this benefit through the businesses responsible for the energy-saving projects, by passing the tax deduction to that business.
Photo by Allison Shelley/The Verbatim Agency for EDUimages
Grant Opportunities
Schools can also apply to grant opportunities for:
Note: Schools are not listed as eligible recipients for these grants, however they can partner
with other organizations to ensure that the programs benefit students
Investment Tax Credit (ITC) & Schools
RESOURCE #14
RESOURCE #15
How Do We Determine the Rate?
Step #1 - Determine base credit
Step #2 - Determine adders
Step #3 - Adjust rate for use of tax-exempt bonds
RESOURCES #16-19
Energy Community Map
Amherst Fort River School
Available at: https://energycommunities.gov/energy-community-tax-credit-bonus/
Note: Brownfields are NOT shown on this map but may qualify.
RESOURCE #20
When Will the School District Receive Payment?
Fall 2026
Pre-registration with IRS
No later than May 15, 2027
File Annual Tax Return
w Form 990-T
2024
Start of
Construction
2026
Construction
Complete
District receives payment from IRS
After return is processed
EXAMPLE TIMELINE:
Incentives can make “clean” the most affordable choice
$11.26
Note: First costs for “gas” represent the alternative from the cost estimators if the project swapped out GSHP for a gas boiler with separate cooling equipment.
Share Out
Do you have any upcoming projects that might
qualify for the Investment Tax Credit?
What questions do you have?
Four Key Ideas for Climate Ready Schools
Mitigation and Adaptation
Energy Efficiency vs Decarbonization
Getting to Zero Overtime
Stop digging the hole deeper with greenhouse gas emissions and prepare for extreme weather and rapidly changing climate.
Young people need us to dramatically decrease emissions and interrupt systems that rely on fossil fuels. Incremental gains in efficiency are not sufficient.
You don’t need all the resources and funding today. The key is making a plan to replace legacy technologies at “end of useful life” moments.
Total/Lifetime Cost of Ownership
Ask for analysis of total/lifetime cost of ownership for building systems to identify cost-savings that can be invested in teaching and learning.
Next Steps and Resources
Do you have a project that will leverage incentives from the Inflation Reduction Act? We want to know. Tell us about it here: https://bit.ly/445aS3v
And don’t forget to browse the resources from this presentation:
http://bit.ly/3s38Dkb
Case study: Amherst (MA) Fort River School
What federal incentives should this project expect to earn?
| Basis | x Rate | = Estimated value |
ITC for ground-source heat pumps | | | |
ITC for solar | | | |
ITC for energy storage | | | |
179D tax deduction for energy savings | | | |
TOTAL ESTIMATED FEDERAL $ | | | |
Let’s calculate for GSHP, starting with the “basis”
IRS Guidance
Notice 2018-59
“Geothermal Heat Pump Property - On-site physical work of a significant nature may include the installation of ground heat exchangers, heat pump units, or air delivery systems (ductwork).”
From Industry Association based on past experience of members:
Federal financial incentives include every part of the mechanical systems required to make a complete package including wells, distribution piping, electrical, controls, heat pump equipment, all required peripherals (pumps and VFD's, etc.) and labor.
D20 - PLUMBING $2,454,125
D30 - HVAC $11,264,869
D50 - ELECTRICAL $7,910,861
Are grants, rebates or other third-party $ included in basis?
Read more including examples at IRS’ Frequently Asked Questions page
https://www.irs.gov/credits-deductions/elective-pay-and-transferability-frequently-asked-questions-elective-pay
Q41. I funded the purchase of an investment-related credit property with grants and forgivable loans exempt from taxation. Can I include those amounts in the basis of the property for purposes of calculating the amount of the credit?
A. Yes. [...]
What federal incentives should this project expect to earn?
| Basis | x Rate | = Estimated value |
ITC for ground-source heat pumps | $11,264,869 | | |
ITC for solar | | | |
ITC for energy storage | | | |
179D tax deduction for energy savings | | | |
TOTAL ESTIMATED FEDERAL $ | | | |
Conservative estimate
How do we determine the rate?
Step #1 - Determine base credit
Step #2 - Determine adders
Step #3 - Adjust rate for use of tax-exempt bonds
What is the base rate?
Is the ground-source heat pump system planned under 1 MW ac?
Yes. The system is currently designed to 280 tons. A conservative interpretation of the conversion of 1 MW ac is 284 tons. The project is exempt from labor standards. (+30%)
6%
Base Credit
Tribal Land or Low-income Community
(Solar & wind only)
Base credit falls to 6% if > 1 megawatt alternating current (MW ac) AND does NOT meet labor standards
Will the project use domestic content?
Yes. In the market today are several domestic manufacturers of heat pumps equipment that will make this feasible. (+10%)
Tribal Land or Low-income Community
(Solar & wind only)
6%
Base Credit
Is the project located in an energy community, Tribal Land or Low-Income Community?
Tribal Land or Low-income Community
(Solar & wind only)
6%
Base credit falls to 6% if > 1 megawatt alternating current (MW ac) AND does NOT meet labor standards
No. The project is not located in any of the designated areas eligible for adders. (+0%)
Base Credit
6%
Know whether you are in an Energy Community!
Amherst Fort River School
Available at: https://energycommunities.gov/energy-community-tax-credit-bonus/
Note: Brownfields are NOT shown on this map but may qualify.
Now adjust rate if using tax-exempt bonds
“To the extent that a project is financed with tax-exempt debt and eligible for the PTC or ITC, the amount of the tax credit is reduced by the lesser of (i) 15% or (ii) the portion of the qualifying project that has been financed with tax-exempt debt. Because this is a “lesser of” test, this allows such projects to be financed 100% with tax-exempt debt, while only reducing the direct pay tax credit by 15%.”
(30% + 10%) = 40% less 15% = 34%
Base credit
Domestic content adder
Tax-exempt bonds
Source: JDSupra, “Inflation Reduction Act Levels Renewable Energy Playing Field for Tax-Exempt Entities” August 26, 2022
What federal incentives should this project expect to earn?
| Basis | x Rate | = Estimated value |
ITC for ground-source heat pumps | $11,264,869 | 34% | $3,830,055 |
ITC for solar | | | |
ITC for energy storage | | | |
179D tax deduction for energy savings | | | |
TOTAL ESTIMATED FEDERAL $ | | | |
What federal incentives should this project expect to earn?
| Basis | x Rate | = Estimated value |
ITC for ground-source heat pumps | $11,264,869 | 34% | $3,830,055 |
ITC for solar | $2,310,000 | 25.5% | $589,050 |
ITC for energy storage | $500,000 | 25.5% | $127,742 |
179D tax deduction for energy savings | | | |
TOTAL ESTIMATED FEDERAL $ | | | |
Assumes school purchases system using tax-exempt bonds, no domestic content or designated area adders.
What federal incentives should this project expect to earn?
| Basis | x Rate | = Estimated value |
ITC for ground-source heat pumps | $11,264,869 | 34% | $3,830,055 |
ITC for solar | $2,310,000 | 25.5% | $589,050 |
ITC for energy storage | $500,000 | 25.5% | $127,742 |
179D tax deduction for energy savings | 105,750 sq. ft. | $5 per sq. ft. 30% tax rate 50/50 split | Value of tax deduction = $528,750 Value to designer = $158,625 Value to school = $79,313 |
TOTAL ESTIMATED FEDERAL $ | | | $4,626,160 |
Incentives can make “clean” the most affordable choice
$11.26
Note: First costs for “gas” represent the alternative from the cost estimators if the project swapped out GSHP for a gas boiler with separate cooling equipment.
When will the school district receive payment?
Fall 2026
Pre-registration with IRS
No later than May 15, 2027
File Annual Tax Return
w Form 990-T
2024
Start of
Construction
2026
Construction
Complete
District receives payment from IRS
After return is processed
Do you have a project that will leverage incentives from the Inflation Reduction Act?
We want to know. Tell us about it here.
https://forms.gle/UYfWVjKLigaL7V8d9
Sara Ross
Extra Slides
Recent data from the Yale Program on Climate Change Communication include:
Public Opinion and Messaging: Yale Program on Climate Change Communication
Public Opinion and Messaging: Environmental Polling Collaborative
January 2022 summary takeaways
Climate Change is a Crisis for Our Children’s Health and Education
Heat threatens students’ physical health and disrupts learning
Source: Minnesota Dept. of Health
Climate Change is a Crisis for Our Children’s Health and Education
Wildfire smoke threatens students’ physical health and disrupts learning
Climate Change is a Crisis for Our Children’s Health and Education
In a study of 10,000 youth:
Climate-related disruptions harm students’ mental health
Climate Change is a Crisis for Our Children’s Health and Education
“In the 2018-19 school year, more than 1,911 schools had nearly 3,893 total
Closure days due to wildfires, impacting 1.1 million students.”
Unhealthy conditions impede students’ ability to learn
Quick read on status of politics, perceptions, and curriculum regarding climate change in America’s public schools
Climate Education Resources
Free climate resources for all K-12 subjects.
Modern HVAC technology is a far better mousetrap
Make heat by burning fossil fuels
Move heat that already exists to heat and cool spaces
Examples: boiler, furnace
Examples: heat pumps (air-source or ground-source)
On-site combustion of gas or oil
Uses (clean) electricity to operate
99% efficient (max)
200-600% efficient
“Legacy”
“Modern”