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

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: Cutting Operating Costs with Federal Energy Tax Incentives

Cutting Operating Costs with Federal Energy Tax Incentives: How to get started This webinar explains how Elective Pay under the Inflation Reduction Act—maintained through the One Big Beautiful Bill Act (OBBBA), gives government and nonprofit organizations a time-limited opportunity to convert federal energy tax credits into cash payments. Learn how these funds can directly support … Read more

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