Aggregation Rules Under Section 48E: Implications for Common Owners of Multiple Clean Electricity Properties

The Inflation Reduction Act of 2022 introduced the Section 48E Clean Electricity Investment Credit (the “48E Credit”), a technology-neutral investment tax credit that largely replaced the legacy Section 48 energy credit for qualified facilities and energy storage technology (EST) placed in service after December 31, 2024. While many taxpayers and advisors are familiar with the … Read more

Exhibiting: SAHMA Affordable Housing Conference, Florida, April 21-22

Walker Blue will be exhibiting at the 2026 SAHMA Affordable Housing Conference: Florida, April 21-22, in Jacksonville, Florida. About the event: The SAHMA Affordable Housing Conference: Florida is a regional, practitioner-focused event designed for professionals working in multifamily affordable housing management. The conference brings together property managers, owners/agents, compliance staff, maintenance professionals, and service coordinators … Read more

Speaking & Exhibiting: IGSHPA Annual Conference, April 13 – 15

Walker Blue will be speaking and exhibiting at the IGSHPA Annual Conference, April 13 – 15, in Saint Charles, MO. About the Event: The 2026 IGSHPA Annual Conference, hosted by the International Ground Source Heat Pump Association, is a focused industry gathering centered on geothermal (ground-source heat pump) technology and its role in modern energy systems. … Read more

Exhibiting: CASBO CON, March 31 – April 1

Walker Blue will be exhibiting at the annual CASBO CON Conference, March 31 – April 1, in San Diego, CA. About the event: CASBO Con, the annual conference hosted by the California Association of School Business Officials, is a leading gathering for K–12 school finance, facilities, and operations leaders, bringing together thousands of district decision-makers … Read more

Case Study: Warren Woods Schools, Michigan, Solar Project Qualifies for $735K ITC

Walker Blue partnered with Warren Woods Public Schools to certify and maximize the Investment Tax Credit (ITC) for a solar energy project at Warren Woods Tower High School in Warren, Michigan.  The 300 kW AC roof-mounted photovoltaic (PV) system was installed in conjunction with a roof replacement project necessary to support the solar array. Of … Read more

Speaking & Exhibiting: NY-GEO Conference, March 23-25

Walker Blue will be speaking and exhibiting at the NY-GEO 2026 Conference, March 23 – 25 in Brooklyn, NY. About the Event: This two-day premier event, NY-GEO’s only conference in 2026, brings together industry leaders, innovators, policymakers, State Agencies, and Utilities from across New York State and around the world to explore strategies and solutions … Read more

Exhibiting: NAHRO TX Chapter 2026 Annual Conference, March 24-26

Walker Blue will be exhibiting at the National Association of Housing and Redevelopment Officials (NAHRO) 2026 TX Chapter Annual Conference, March 24 – 26 in Corpus Christi, TX. Walker Blue is an energy engineering and advisory firm specializing in utility allowance studies, energy modeling, and compliance-driven analyses for affordable and multifamily housing. The firm works … Read more

Webinar: Energy Tax Incentives in 2026: Key Deadlines and Filing Traps CPAs Must Avoid

Energy tax incentives are appearing in more client filings than ever. In 2026, the biggest risks for CPAs are no longer eligibility questions, but missed deadlines, timing errors, and unsupported assumptions made under filing pressure. This webinar is led by David Diaz, Chief Strategy Officer at Walker Blue, and John Robinson, Executive Director, Residential Energy … Read more

Walker Blue Awarded State of Utah Cooperative Contract for Clean Energy Tax Credit Consulting

Boca Raton, FL – Walker Blue, LLC has been awarded a State of Utah Cooperative Contract to provide Tax Consulting for Clean Energy Tax Credits to state agencies and eligible public entities. The contract is effective March 1, 2026, through February 28, 2038, and establishes Walker Blue as an approved provider of federal clean energy … Read more

Navigating Prohibited Foreign Entity Restrictions in Clean Energy Tax Credits: An Analysis of IRS Notice 2026-15

Executive Summary The One, Big, Beautiful Bill Act, which is commonly known as OBBBA and was enacted on July 4, 2025, introduced significant restrictions on clean energy tax credits under Internal Revenue Code Sections 45X, 45Y, and 48E to limit involvement from Prohibited Foreign Entities, or PFEs. IRS Notice 2026-15 provides interim guidance on these … Read more

Contact Walker Blue Today