By John Kapral, JD, CPA, LLM, Senior Director, Renewable Energy Tax Incentives & Credits Heat pumps, ground loops, circulating pumps, controls and qualifying distribution equipment may be included in eligible basis for the commercial geothermal heat pump tax credit. Installation labor and properly allocated indirect costs may also qualify. The entire construction contract does not … Read more
By Josh Howes, Chief Executive Officer, Walker Blue LLC IN SHORT Projects that meet prevailing wage and apprenticeship (PWA) requirements can claim five times the base credit: 30% instead of 6% under Section 48. Energy projects under 1 MW of output can get the full rate without meeting PWA. For the rest, the enhanced rate rests … Read more
By David Diaz, Chief Strategy Officer, Walker Blue LLC When we work with ESCO teams serving school districts, colleges, municipalities and other public-sector customers, the same ITC questions come up again and again. These are eight we heard repeatedly between April and September 2026. We kept the questions close to how they were actually asked … Read more
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 Josh Howes 1. Executive summary The U.S. Court of Federal Claims’ July 2026 trial order in Alta Wind I Owner Lessor C, et al. v. United States is already being characterized as a victory for cost-based renewable-energy valuation and a rejection of purchase-price or income-based basis. That description is directionally understandable but legally incomplete. … 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
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
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