Section 48E tax credit
Section 48E Tax Credit Consulting | Clean Energy ITC
Maximize your return on clean energy projects with ECG's Section 48E tax credit consulting. We provide expert guidance on lifecycle GHG analysis, third-party verification, and IRS documentation to help you secure the full 30% ITC.
The Section 48E Clean Electricity Investment Tax Credit (ITC) is a powerful, technology-neutral incentive designed to accelerate the development of clean energy projects. ECG provides end-to-end consulting to help engineers, tax experts, and project developers navigate the complex requirements and maximize the financial benefits of this credit.
What is the Section 48E Tax Credit?
Introduced as part of the Inflation Reduction Act of 2022, Section 48E offers a significant tax credit for investments in qualified clean electricity facilities that achieve net-zero greenhouse gas (GHG) emissions. The credit is technology-neutral, supporting a wide range of innovations from solar and wind to hydrogen and gasification.
Our Section 48E Consulting & Verification Services
ECG provides the critical expertise needed to ensure your project qualifies for and successfully claims the Section 48E ITC.
- Lifecycle GHG Emissions Analysis (LCA)
- A core requirement for many projects under Section 48E is a comprehensive lifecycle GHG analysis to prove net-zero emissions.
- Our LCA experts conduct thorough assessments covering everything from feedstock collection and transportation to energy generation, providing the data needed for verification.
- Third-Party Verification & Certification
- ECG acts as your independent third-party verifier.
- We certify that your facility complies with the net-zero emissions requirement, providing the credible documentation necessary to support your tax credit claim with the IRS.
- Engineering & Design Support
- Our team collaborates with your engineers to ensure the project design, including emissions control systems and monitoring equipment, aligns with Section 48E’s technical requirements from the earliest stages.
- Tax Filing & Documentation Strategy
- We work alongside your tax experts to ensure all supporting documentation—from engineering plans and GHG analyses to construction records—is prepared correctly for submission with IRS Form 3468 (Investment Credit).
Maximizing Your Tax Credit Value
The Section 48E ITC is structured to reward best practices. While the base credit is 6%, it can increase to 30% if the project meets specific prevailing wage and apprenticeship requirements.
Additional bonus credits may also be available for projects that:
- Meet domestic content requirements.
- Are located in designated energy communities.
ECG helps you navigate these bonus provisions to ensure you maximize your project’s financial return.
Who We Help
- Engineers: We provide the data and verification to ensure your system designs are optimized for compliance and performance.
- Tax Experts: We deliver the third-party certification and technical documentation needed for a successful and defensible tax credit claim.
- Energy Market Specialists: Our analyses provide clarity on how Section 48E impacts project financing, investment strategy, and ROI.
- LCA Providers: We can partner with or act as your dedicated LCA provider, ensuring the GHG emissions analysis is robust and meets all federal guidelines.