Tips & Advice – Walker Blue

Establishing the Beginning of Construction for Small-Scale Solar Projects: Leveraging the 5% Safe Harbor Under IRS Notice 2025-42

September 16, 2025September 15, 2025 by Julie Chesna

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

IRS Issues FAQs on OBBBA Energy Incentives: What It Means for 179D and 48E

August 28, 2025August 25, 2025 by Julie Chesna

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

August 21, 2025 by Julie Chesna

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

Understanding IRS Notice 2025-42: Navigating the New Beginning of Construction Rules for Clean Electricity Credits in Wind and Solar Projects

August 18, 2025August 15, 2025 by Julie Chesna

By Josh Howes, CEO Executive Summary The clean energy landscape is evolving rapidly, with significant legislative and regulatory changes aimed at promoting sustainable development while ensuring fiscal responsibility. IRS Notice 2025-42, issued in response to the One Big Beautiful Bill Act (OBBBA) and Executive Order 14315, introduces stringent guidelines for determining when construction begins on … Read more

The New FEOC Rules for Section 48E: Implications for Clean Energy Investments Under the One Big Beautiful Bill Act

August 18, 2025July 21, 2025 by Julie Chesna

By: Josh Howes, CEO Executive Summary The Clean Electricity Investment Tax Credit under Section 48E of the Internal Revenue Code (IRC) represents a pivotal incentive for advancing zero-emission electricity generation and energy storage technologies in the United States. However, the recently enacted One Big Beautiful Bill Act (OBBBA), signed into law on July 7, 2025, … Read more

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

August 14, 2025July 10, 2025 by Elspeth Curtis

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

B2B Strategies for Professional Services – Relationships, Outreach, and What Actually Works

August 14, 2025June 2, 2025 by Elspeth Curtis

B2B Strategies for Professional Services: Relationships, Outreach, and What Actually Works In professional services, most of us still grow the business the old-fashioned way: through relationships, referrals, and staying visible in the right circles. Conferences, trade associations, and industry events continue to be some of the most effective ways to meet qualified prospects and build … Read more

Energy Tax Incentive News – What You Need To Know

August 14, 2025May 22, 2025 by Elspeth Curtis

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

179D Rant: Why Are We Still Letting the Wrong People Sign the Certification?!

August 14, 2025May 12, 2025 by Elspeth Curtis

Let’s just get this out of the way: if your 179D provider is asking you—the designer—to do all the field work and then asking the contractors to sign the inspection and certification statements… you’ve got a problem. And not just a small problem. A full-blown, out-of-compliance, IRS-audit-triggering kind of problem. Yet somehow, this is becoming … Read more

Are energy tax credits at risk?

August 14, 2025February 5, 2025 by Josh Howes

Blue Energy Group’s Response to President Trump’s Energy Executive Order by: Blue Energy Group The energy tax credits that were made available by the Inflation Reduction Act (IRA) are now under question, as many are trying to figure out if funding for the tax credits will be paused or eliminated following the announcement of President … Read more

Establishing the Beginning of Construction for Small-Scale Solar Projects: Leveraging the 5% Safe Harbor Under IRS Notice 2025-42

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