Once a Luxury Amenity, Smart Glass Is Seen as an Energy Saver

The US Inflation Reduction Act passed in August contains tax and investment incentives for a number of clean-energy technologies, including electric cars, solar panels and wind turbines. But the 750-page document also features a 30% tax credit for a lesser-known player in the push for energy efficiency: dynamic glass.

Dynamic glass, also referred to as smart glass, has essentially the same effect as “Transition” sunglass lenses: It darkens when exposed to sunlight. Except in this case the tinting effect is created by an electrical charge, which can be activated naturally or by remote control. For modern buildings that feature a ...