Battery Storage – 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

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

Ready for the first step?