Understanding the Apprenticeship Requirements for Energy Tax Incentives

The Inflation Reduction Act (IRA) introduced Prevailing Wage and Apprenticeship (PWA) requirements across major federal energy tax incentives, including the Investment Tax Credit (ITC), Production Tax Credit (PTC), and §179D deduction.These standards are now a key part of qualifying for the full credit value—typically multiplying the base incentive by five for projects that meet both … Read more

Speaking & Exhibiting: EBA 2026 Annual Conference, Feb 9-12

Walker Blue will be speaking and exhibiting at the 2026 EBA 2026 Annual Conference, Feb 9-12 in San Diego, CA. Walker Blue, LLC is a national energy engineering and tax incentive firm focused on §179D certifications and Investment and Production Tax Credits, with full support for prevailing wage and domestic content compliance. We also provide … Read more

Sponsoring: NAESCO New Orleans Regional Meeting, Feb 11

Walker Blue will be a sponsor of NAESCO’s New Orleans Regional Meeting on February 11th in New Orleans, LA. About the Event: The National Association of Energy Service Companies (NAESCO) is the leading advocacy and accreditation organization for Energy Service Companies dedicated to modernizing America’s building infrastructure. Regional meetings are member-only strategy meetings that focus … Read more

2026 Inflation Adjustment Raises §179D Deduction to $1.19 per Square Foot ($5.94 with PWA)

The IRS has released Revenue Procedure 2025-32, which includes the 2026 inflation adjustments for a wide range of tax provisions, including the Energy Efficient Commercial Buildings Deduction (§179D). For projects placed in service during taxable years beginning in 2026, the maximum allowable deduction under §179D has increased to reflect inflation. Updated §179D Deduction Values According … Read more

Establishing the Beginning of Construction for Small-Scale Solar Projects: Leveraging the 5% Safe Harbor Under IRS Notice 2025-42

Executive Summary The enactment of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, has introduced stringent deadlines for qualifying for the Clean Electricity Investment Tax Credit (ITC) under Internal Revenue Code (IRC) Section 48E, particularly for solar energy projects. To secure the full 30% credit, project owners must ensure that construction begins … Read more

Aggregation of Multiple Solar Energy Properties Under the Investment Tax Credit: Implications for Common Owners

Executive Summary The Investment Tax Credit (ITC) under Section 48 of the Internal Revenue Code provides significant incentives for solar energy development, including a base credit and bonus adders for meeting criteria such as prevailing wage and apprenticeship (PWA) requirements, domestic content, and location in energy communities. A key consideration for developers and owners is … Read more

Webinar: Funding Geothermal Projects

Real World Strategies for Leveraging Incentives, Financing, and Project Delivery Practical, solutions-focused panel discussion featuring leading experts in finance, development, incentives, and project delivery, who will share real-world strategies for funding and implementing successful geothermal projects in today’s market. – Josh Howes, CEO & Founder, Walker Blue, LLC– David Diaz, CSO, Walker Blue, LLC– J.C. Caine, Sr. … Read more

IRS Issues FAQs on OBBBA Energy Incentives: What It Means for 179D and 48E

By David Diaz, CSO, Walker Blue, LLC On August 21, 2025, the IRS released Fact Sheet FS-2025-05, providing answers to frequently asked questions (FAQs) about the impact of the One Big Beautiful Bill Act (OBBBA) on several energy credits and deductions. While the fact sheet is not binding legal authority, it does provide important clarity … Read more

Navigating Apprenticeship Requirements Under the Inflation Reduction Act: Compliance, Penalties, and Remedies

Executive Summary The Inflation Reduction Act (IRA) of 2022 introduced prevailing wage and apprenticeship (PWA) requirements to qualify for enhanced tax credits and deductions in clean energy and other qualifying projects. These requirements aim to promote skilled labor development while ensuring fair compensation. This white paper focuses on the three key apprenticeship requirements—Apprenticeship Labor Hour … Read more

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