Case Study: Franklin County, Arkansas, Solar Project Qualifies for $188K ITC

Project Overview Franklin County Government developed a solar photovoltaic project at 1027 Marts Drive in Ozark, Arkansas. The project consists of a 292 kW AC solar ground mount PV system installed on county-owned property and placed in service in March 2024. Walker Blue was engaged to perform a full Investment Tax Credit (ITC) certification and … Read more

Provisions in the Section 48 and 48E Investment Tax Credits: Navigating Domestic Content Requirements for Elective Pay

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

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: 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

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

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

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

Energy Tax Incentive News: June 17, 2025

Company Update: Blue Energy Group and Walker Reid Strategies will be merging. Communications will represent both companies during the transition. Read the official announcement UPDATES The Senate Finance Committee released its draft of The One Big Beautiful Bill on June 16th. The bill differs greatly from the version that passed the House. Key energy-related provisions include: … 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 One, Big, Beautiful Bill Update

Beautiful Bill Update

UPDATES On May 12, 2025, the House Ways and Means Committee released its budget reconciliation bill titled “The One, Big, Beautiful Bill.” This bill proposes several broad changes to the Internal Revenue Code, including the rollback or phase-out of several clean energy incentives introduced under the Inflation Reduction Act (IRA). Key energy-related provisions include: Section … Read more

Contact Walker Blue Today