Why ITC Success for Geothermal and Storage Projects Is Won or Lost Before Construction Starts

Why ITC Success for Geothermal and Storage Projects Is Won or Lost Before Construction Starts

For years, the Investment Tax Credit was treated as something handled after a project was designed, built, and placed in service. That approach no longer works. Under the Inflation Reduction Act and clarified further under OBBBA, geothermal and energy storage projects sit at the center of ITC opportunity. They also sit at the center of … Read more

Case Study: Texas High School Geothermal Project Qualifies for $10M ITC

Walker Blue, LLC, a specialized consultant in Investment Tax Credits (ITC) for clean energy projects, partnered with a large independent school district in Texas to optimize federal incentives for a groundbreaking new high school campus. The project incorporated an advanced geothermal heating, ventilation, and air conditioning (HVAC) system, qualifying for significant tax credits under the … Read more

Case Study: Martin County High School, Kentucky, Solar Project Qualifies for $126K ITC

Walker Blue was engaged to conduct a comprehensive Investment Tax Credit (ITC) eligibility assessment for a solar project at a public high school in Kentucky. Martin County High School serves approximately 500 students in grades nine through twelve and functions as a central academic and community hub for the district. The facility operates year-round to support … 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

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

January 22, 2026 – 2 PM EST REGISTER 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. Join Walker Blue for … Read more

Case Study: Michigan Middle School Solar Project Qualifies for $1.4M ITC

Walker Blue partnered with a Michigan school district to certify and maximize the Investment Tax Credit (ITC) for a solar energy project at a middle school. This initiative demonstrates how public institutions can leverage federal incentives under the Inflation Reduction Act to reduce energy costs, promote environmental stewardship, and enhance educational opportunities in STEM fields. … Read more

Webinar: Cutting Operating Costs with Federal Energy Tax Incentives

Cutting Operating Costs with Federal Energy Tax Incentives: How to get started This webinar explains how Elective Pay under the Inflation Reduction Act—maintained through the One Big Beautiful Bill Act (OBBBA), gives government and nonprofit organizations a time-limited opportunity to convert federal energy tax credits into cash payments. Learn how these funds can directly support … 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

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

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