Project Labor Agreements in the Context of Section 48 and 48E Investment Tax Credits: Enhancing Compliance with Prevailing Wage and Apprenticeship Requirements

Executive Summary The Inflation Reduction Act (IRA) of 2022 has significantly expanded tax incentives for clean energy projects through enhancements to the Investment Tax Credit (ITC) under Sections 48 and 48E of the Internal Revenue Code. A key feature of these incentives is the opportunity for taxpayers to claim a fivefold increase in the credit … Read more

2025 NREL Geothermal Market Report: Key Insights for Owners, Developers, and Engineers

As we kick off 2026, the clean energy landscape is heating up—literally. The National Renewable Energy Laboratory (NREL) just dropped their 2025 U.S. Geothermal Market Report, and it’s packed with data confirming what we’ve been seeing on the ground: geothermal energy has one of the strongest long-term runways in renewables. But success hinges on smart … Read more

Case Study: Franklin County, Arkansas, Solar Project Qualifies for $188K ITC

Project Overview Franklin County Government developed a solar photovoltaic project at 1027 Marts Drive in Ozark, Arkansas. The project consists of a 292 kW AC solar ground mount PV system installed on county-owned property and placed in service in March 2024. Walker Blue was engaged to perform a full Investment Tax Credit (ITC) certification and … Read more

Provisions in the Section 48 and 48E Investment Tax Credits: Navigating Domestic Content Requirements for Elective Pay

Executive Summary The Inflation Reduction Act (IRA) of 2022 introduced transformative incentives for clean energy investments, including the Investment Tax Credit (ITC) under Sections 48 and 48E of the Internal Revenue Code. A key feature is the elective payment option, commonly known as “direct pay,” which allows certain entities—such as tax-exempt organizations, governments, and tribal … Read more

Sponsoring: NAESCO Federal Market, March 19

Walker Blue will be a sponsor of NAESCO’s Federal Market on March 19 in Washington DC. About the Event: The Federal Market Workshop is a one-day event that brings together federal agency officials, Energy Service Companies (ESCOs), and industry partners to discuss the modernization of federal energy and building infrastructure and the contracting mechanisms that … Read more

Webinar: What Design Engineers Need to Know About the Investment Tax Credit (ITC)

The Investment Tax Credit (ITC) has become one of the most valuable incentives driving energy efficiency and renewable energy projects under the Inflation Reduction Act, but many design engineers aren’t aware of how their work directly affects a project’s eligibility and credit value. We walk through which technologies qualify, how prevailing wage and apprenticeship compliance … Read more

Why ITC Success for Geothermal and Storage Projects Is Won or Lost Before Construction Starts

For years, the Investment Tax Credit was treated as something handled after a project was designed, built, and placed in service. That approach no longer works. Under the Inflation Reduction Act and clarified further under OBBBA, geothermal and energy storage projects sit at the center of ITC opportunity. They also sit at the center of … Read more

Walker Blue Selected as Approved Utility Allowance Provider by Florida Housing Finance Corporation

Boca Raton, FL — Walker Blue, LLC announced today that it has been selected by the Florida Housing Finance Corporation as an approved provider authorized to perform Energy Consumption Model Utility Allowance Estimates for affordable housing properties across Florida. Walker Blue was selected through Florida Housing’s formal Request for Qualifications process, a competitive statewide review that … Read more

Case Study: Texas High School Geothermal Project Qualifies for $10M ITC

Walker Blue, LLC, a specialized consultant in Investment Tax Credits (ITC) for clean energy projects, partnered with a large independent school district in Texas to optimize federal incentives for a groundbreaking new high school campus. The project incorporated an advanced geothermal heating, ventilation, and air conditioning (HVAC) system, qualifying for significant tax credits under the … Read more

Case Study: Martin County High School, Kentucky, Solar Project Qualifies for $126K ITC

Walker Blue was engaged to conduct a comprehensive Investment Tax Credit (ITC) eligibility assessment for a solar project at a public high school in Kentucky. Martin County High School serves approximately 500 students in grades nine through twelve and functions as a central academic and community hub for the district. The facility operates year-round to support … Read more

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