Julian Martinez 
David Diaz, Chief Strategy Officer · Technical review: John Kapral, Senior Director, Renewable Energy Tax Incentives & Credits · Updated September 2026 At a Glance Question Short answer Primary credit Section 48 Potential rate 30% with applicable requirements; potentially up to 50% with qualifying adders Customer-owned public project Elective pay may be available under §6417 … Read more
One geothermal credit went to zero in 2025. The one that heats and cools buildings still runs through 2034 construction starts. By Josh Howes, CEO, Walker Blue Technical review by John Kapral, JD, CPA, LLM, Senior Director of Renewable Energy Tax Incentives and Credits Bottom line. Commercial geothermal heat pump projects may qualify for a … Read more
Henry County Board of Education | New Castle, Kentucky By David Diaz, CSO, Walker Blue LLC The Henry County Board of Education installed a 22.7 kW geothermal water-source heat pump system at a total project cost of $937,030. Walker Blue substantiated $851,157 as ITC-eligible basis and supported a federal Investment Tax Credit of approximately $289,000, … Read more
By John Kapral, CPA – Senior Director, Renewable Energy Tax Incentives and Credits, Walker Blue The short version. Direct pay, formally called elective pay, lets a public school district receive the value of a federal clean-energy tax credit as a cash payment from the IRS, even though the district owes no federal income tax. On … Read more
Josh Howes, CEO Walker Blue, LLC Walker Blue, LLC, an engineering-led tax advisory firm specializing in clean energy and energy-efficiency incentives, voiced strong support for extending Section 179D, the Energy Efficient Commercial Building Deduction, and Section 45L, the New Energy Efficient Home Credit, beyond their scheduled expiration today. The statement follows a June 29 letter … Read more
Yes, geothermal systems serving district energy networks, campuses, and central plants may qualify for the federal Investment Tax Credit, and the runway is longer than most owners assume. While solar and wind face compressed construction-start timing under the One Big Beautiful Bill Act (P.L. 119-21, enacted July 4, 2025), geothermal heat pump property retained eligibility … Read more
Industry Update — June 7, 2026 On June 6, 2026, the U.S. District Court for the District of Columbia vacated IRS Notice 2025-42 in full. Oregon Environmental Council v. IRS, No. 1:25-cv-04400 (CKK) (D.D.C. June 6, 2026), ECF No. 50. The Notice had eliminated the Five Percent Safe Harbor for establishing “beginning of construction” (BOC) for wind … Read more
30.1% Modeled Annual Utility Cost Reduction. 12 LEED EA Points Supported. 160 Geothermal Wells Drilled 600 Feet Deep. The University of Louisville’s J.B. Speed School of Engineering Student Success & Research Building is one of the more technically demanding LEED EA energy modeling engagements Walker Blue has completed for a higher education client. The $90 … Read more
Overview There aren’t many situations where the government effectively says, “We’re giving the money back.” That’s what is now happening for certain importers. Following a recent Supreme Court decision, tariffs imposed under the International Emergency Economic Powers Act, or IEEPA, from 2025 through early 2026 have been struck down, and U.S. Customs and Border Protection … Read more
Restoring Long-Term Certainty for Energy-Efficient Commercial Buildings and Critical Tax Incentives Walker Blue is excited that Rep. Brian Fitzpatrick (R-PA), a member of the House Ways & Means Committee, has introduced the American Energy Dominance Act. This bipartisan legislation directly addresses the uncertainty created by the One Big Beautiful Bill Act (passed last year) by … Read more
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