What Happens to Geothermal Tax Credits After 2025
What Happens to Geothermal Tax Credits After 2025? Understanding the Shift from Section 48 to Section 48E As the clean energy tax landscape evolves under the Inflation Reduction Act (IRA), many developers and investors are preparing for the transition from Section 48 to the new technology neutral Section 48E. While the general framework of the […]
Energy Tax Incentive News – What You Need To Know
Company Update: Blue Energy Group and Walker Reid Strategies will be merging. Read the official announcement UPDATES This week the House passed its version of the “One Big Beautiful Bill,” and it includes major cuts to clean energy tax incentives. Most notably, the bill proposes to eliminate Section 48E, a key credit for clean electricity […]
Beyond the Basics: Advanced Energy Efficiency in the MUSH Market
Why Basic Efficiency Measures Are No Longer Enough Most public facilities have already picked the low-hanging fruit of energy savings. Over the past decade, nearly every municipality, campus, and hospital has upgraded to LED lighting and low-flow water fixtures – often spurred by codes and standards (like ASHRAE guidelines and EPA mandates) that have phased […]
Case Study: HVAC Controls Upgrade with Occupancy-Based Sequences and Demand Control Ventilation
Overview This facility improvement measure (FIM) focused on a comprehensive upgrade of building automation and HVAC controls, transitioning from legacy pneumatic systems to a modern, integrated digital platform. The project replaced all existing controls with a SIEMENS system and incorporated a Desigo CC building management system (BMS), designed to work in tandem with Enlighted IoT […]
Case Study: Conversion of Constant Volume Multi-Zone Air Handler to VAV System
Overview This facility improvement measure (FIM) focused on upgrading an outdated constant air volume (CAV), multi-zone air handler into a modern, energy-efficient variable air volume (VAV) system. The conversion was designed and implemented through a collaboration between Siemens and Moses Engineering, culminating in a full set of construction drawings and a customized retrofit strategy. Project […]
The Pitfalls of Success-Based Fees in Energy Tax Incentives (179D & 45L)
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, […]
179D Certification Case Study: Church HVAC Upgrade Yields Major Tax Deduction
Introduction Walker Reid Strategies (WRS) recently partnered with an Energy Services Company (ESCO) to complete a Section 179D certification for a large church’s energy efficiency retrofit in 2024. The project focused on significant HVAC upgrades at the church campus in Alpharetta, GA, resulting in improved energy performance and comfort. Beyond the technical success, the project […]
IRS Releases New Practice Unit on IRC 179D Deduction: Why Expert Guidance is Key to Compliance
On February 27, 2025, the IRS Large Business and International (LB&I) division released a comprehensive Practice Unit on the IRC 179D Energy Efficient Commercial Building Deduction. This document—aimed at IRS examiners—serves as both a training tool and procedural guide for audits and claims involving 179D deductions. While not official law, these Practice Units offer a […]
Energy Efficiency Pays Off: Section 179D Certification for a New York Multifamily Project
Introduction Energy-efficient construction not only lowers utility bills – it can also unlock significant tax savings. One prime example is a recent multifamily housing and parking garage project in New York, completed in 2022, where the developer partnered with Walker Reid to achieve a Section 179D certification. This collaboration highlights how commercial property owners and […]
2018 New Year’s Resolution: Save Energy
As 2017 draws to a close and 2018 looms large on the horizon, what New Year’s resolutions are you planning to make? Surely there are many on your list, whether it includes getting healthier, saving money, saving time—or bigger endeavors, like finally adding that room onto your house or building your dream home. Regardless of […]
