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
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 John Kapral, CPA – Senior Director, Renewable Energy Tax Incentives and Credits, Walker Blue The short version. Direct pay, formally called elective pay, lets a public school district receive the value of a federal clean-energy tax credit as a cash payment from the IRS, even though the district owes no federal income tax. On … 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
Yes, geothermal systems serving district energy networks, campuses, and central plants may qualify for the federal Investment Tax Credit, and the runway is longer than most owners assume. While solar and wind face compressed construction-start timing under the One Big Beautiful Bill Act (P.L. 119-21, enacted July 4, 2025), geothermal heat pump property retained eligibility … 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
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
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
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
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
Corporate Headquarters
Walker Blue, LLC
1225 Broken Sound Parkway NW Ste C
Boca Raton, FL 33487
1-800-662-1793
Services
Energy Tax
Energy Engineering
Specialty Services
Quick Links
Our Company
Blog
Newsletter
© 2026 Walker Blue, LLC | Privacy Policy
Built by The Marketing Squad
