Your spells rely less on energy and more on pure magical punch.
Benefit: You can remove the energy type from the damage dealt by a spell, such as fireball. The amount of damage dealt remains the same (for example, 5d6 for a fireball cast by a 5th level caster), but it is no longer fire damage.
A neutral energy spell uses up a spell slot two levels higher than the spell’s actual level.
Section 15: Copyright Notice – Strategists and Tacticians
Strategists and Tacticians. Copyright 2010, 4 Winds Fantasy Gaming; Author Ryan Costello, Jr.