Tax incentive review
ITC / 48E Clean Electricity Investment Credit
The Clean Electricity Investment Credit is a technology-neutral investment tax credit for qualified facilities and energy storage technology placed in service after December 31, 2024. The credit is generally calculated as a percentage of qualified investment, with a 6% base amount and a possible increase up to 30% when prevailing wage and apprenticeship requirements are met.
What is commonly reviewed:
• Project Type
• Ownership structure
• Placed-in-service date
• Qualified project costs
• Prevailing wage and apprenticeship
• Domestic content
• Energy Community bonus category
• Low-income community bonus review
• Elective pay or transferability questions
• Form 3468 reporting and documentation
Why timing matters
The goal is to identify potential review areas, not to promise a credit outcome. Eligibility and outcomes are not guaranteed and depend on facts, documentation, timing, and applicable guidance.