Tips & Advice – 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

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

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

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

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

January 16, 2026 by Julie Chesna

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

Year-End Planning for Energy Tax Incentives: Deadlines That Matter Going Into 2026

December 18, 2025December 18, 2025 by Julie Chesna

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)

December 17, 2025November 18, 2025 by Julie Chesna

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

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

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