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

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

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

Davis-Bacon and PWA Compliance: How to Reduce Risk and Offload the Compliance Burden on Public and Energy Projects

Introduction If you’re a contractor, ESCO, developer, CPA, fund manager, or REIT involved in energy or infrastructure projects, it’s time to get serious about Davis-Bacon and Prevailing Wage & Apprenticeship (PWA) compliance. With enhanced tax incentives and strict labor mandates tied to both construction and federal financing, proving you’ve met these requirements isn’t optional; it’s … Read more

Colorado’s Energy ‑ Compliance Curve Is About to Get Steeper – Here’s What You Need to Know

Colorado’s Energy‑Compliance Curve Is About to Get Steeper—Here’s What You Need to Know Colorado spent the last few years laying the legal groundwork for deep cuts in building‑related greenhouse‑gas (GHG) emissions. In 2025 that groundwork turns into hard‑edged deadlines under two complementary programs: State House Bill 21‑1286 – “Energy Performance for Buildings” (EPB). City & County of … Read more

Walker Reid Strategies and Blue Energy Group Merge to Form Walker Blue, LLC

Merger creates one of the nation’s largest energy tax incentive and engineering firms, expanding capabilities to meet growing market demand Boca Raton, FL and Louisville, KY — Walker Reid Strategies and Blue Energy Group, two nationally recognized leaders in energy tax incentives, will merge to form a new company: Walker Blue, LLC. Walker Blue, LLC … Read more

The Pitfalls of Success-Based Fees in Energy Tax Incentives (179D & 45L)

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By David Diaz, Managing Partner at Walker Reid Strategies Let’s talk about something that’s been bothering me in the energy tax incentive space: success-based fees. If you’re a building owner, tax professional, or a designer/ESCO working on tax-exempt buildings, you need to hear this. Success-based fees in the §179D deduction process are, in my opinion, … Read more

Unlocking New Growth Opportunities for CPA Firms: Expanding CAS with Energy Modeling-Based Incentives

In today’s evolving financial landscape, CPA firms are increasingly looking to expand their Client Accounting Services (CAS) and Strategic Tax Advisory practices. As competition intensifies, firms must differentiate themselves by offering unique, high-value services that drive real savings and business growth for their clients. The days of CPA firms focusing solely on tax and audit … Read more

The Phase-Out of Bonus Depreciation: Unlocking New Opportunities with 179D in 2025

As we approach 2025, businesses and real estate investors are facing a significant shift in tax strategy due to the ongoing phase-out of bonus depreciation. While this change may initially seem like a limitation, it presents an opportunity to explore other lucrative tax incentives, such as the 179D Energy-Efficient Commercial Buildings Deduction. Understanding how these … Read more

Are energy tax credits at risk?

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

Understanding the New DOE 179D Calculation Tool — Benefits, Limitations, and the Importance of Expert Guidance

On January 18, 2023, the U.S. Department of Energy (DOE) released a new online portal to help building owners, developers, and tax professionals better understand the potential tax deduction opportunities under §179D. This tool aims to simplify the sometimes-confusing calculations necessary to determine whether a commercial building qualifies for the 179D Energy-Efficient Commercial Building Tax … Read more

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