ITC – Walker Blue

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

April 9, 2026April 3, 2026 by Julie Chesna

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

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

April 14, 2026March 17, 2026 by Julie Chesna

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

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

March 1, 2026 by Julie Chesna

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

April 14, 2026February 19, 2026 by Julie Chesna

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

February 15, 2026February 13, 2026 by Julie Chesna

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

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

February 2, 2026 by Julie Chesna

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

February 19, 2026February 2, 2026 by Julie Chesna

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

February 2, 2026February 2, 2026 by Julie Chesna

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

February 2, 2026January 31, 2026 by Julie Chesna

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

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

January 23, 2026 by Julie Chesna

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

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

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