Walker Blue Supports Congressional Effort to Extend 179D and 45L Energy-Efficiency Incentives

Walker Blue Supports Congressional Effort to Extend 179D and 45L Energy-Efficiency Incentives

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

Walker Blue Applauds Rep. Brian Fitzpatrick’s Introduction of the American Energy Dominance Act

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

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

Year-End Planning for Energy Tax Incentives: Deadlines That Matter Going Into 2026

As we close out the year, several energy tax incentive deadlines are approaching that deserve immediate attention. We are already seeing projects miss opportunities simply because planning started too late. The goal of this note is to highlight the timelines that matter most for ITC, 179D, and housing-related incentives, and to encourage early coordination so … Read more

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

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

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

2025 Tax Law Changes: What Developers, ESCOs, and Project Teams Should Know Now

UPDATE The 2025 tax law, known as the “One Big Beautiful Bill,” resets the outlook for tax planning across energy, real estate, and construction. Many credits from the Inflation Reduction Act are being phased out sooner than expected. Others now carry more complexity due to sourcing rules, ownership restrictions, and long-term compliance requirements. For ESCOs, … Read more

Energy Tax Incentive News – What You Need To Know

Incentive News

Company Update: Blue Energy Group and Walker Reid Strategies will be merging. Read the official announcement UPDATES This week the House passed its version of the “One Big Beautiful Bill,” and it includes major cuts to clean energy tax incentives. Most notably, the bill proposes to eliminate Section 48E, a key credit for clean electricity … Read more

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