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You don’t have to figure out complex energy incentive rules on your own. Ask Wipfli’s energy tax advisors how to help your educational institution claim valuable incentives to fund clean energy projects or facilities upgrades.
Claim valuable tax incentives
Simplify the qualification process
Increase the value of your claims
Unlock clean energy projects or upgrades
Get a guide who knows the rules
Get support through every stage of the process
Wipfli’s energy incentive advisors will guide your educational institution through every step of the incentives process. We help you plan, qualify, document and claim incentives to lighten your own team’s load and maximize the value of any incentives you qualify for.
Explore our energy incentives services
Engage Wipfli’s energy team early in your project for greater support in maximizing your potential credits.
With a Wipfli feasibility study, you gain a clearer outlook on costs and the scope of your project. Our team includes both engineers and tax professionals, giving us the perspective needed to estimate the minimum and maximum tax credits available to you and identify potential hurdles that may impact your credits, such as tax-exempt financing.
We also recognize the importance of your educational institution’s project timeline and can help you plan your projects around your academic year, budget cycle and cash flow requirements.
Wipfli’s team of architects and engineers uses their deep experience in energy projects to help you dissect costs and maximize qualifying components.
We can help you prepare for certification by working with your team to navigate:
- Qualification and evaluation of costs for the investment tax credit (ITC).
- ITC adders and the necessary support, including prevailing wage and apprenticeship, domestic content requirements, energy community requirements and low-income community requirements.
- Computation of estimated value of credit, including any required reductions (if applicable).
- Preparing all the necessary tax forms to claim your credits.
As a top 25 accounting firm, Wipfli has the tax experience you need to help prepare for filing your tax credits with the IRS. We can help you file successfully with support for:
- The full documentation and study from certification.
- Preparing the necessary tax forms.
- Navigating direct pay.
- Navigating the IRS preregistration portal system.
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American energy dominance: Restoring certainty for energy policy
Energy conversations in America often get framed as a choice between reliability and innovation. However, the most resilient energy strategy is one that embraces both. The American Energy Dominance Act has been introduced as an effort to restore long-term certainty to federal energy and efficiency tax incentives that have historically driven private investment, job creation and domestic energy capacity. At its core, the legislation is less about picking winners and more about reducing instability that can delay or cancel projects before they ever break ground. Here’s what you need to know about the potential changes. What is the American Energy Dominance Act? The American Energy Dominance Act, as proposed, is intended to provide a framework that encourages long‑term investment while keeping project execution in the private sector. Rather than introducing an entirely new incentive regime, the bill largely focuses on restoring certainty, extending timelines and removing artificial phaseouts that can discourage capital‑intensive energy projects with longer development cycles. The legislation also seeks to align federal energy incentives with how energy projects are planned, permitted, financed and built, particularly in sectors where development timelines often span many years. Here’s what the bill is proposing: Permanently restoring Section 179D (Energy Efficient Commercial Buildings Deduction) and eliminating the current sunset so that there is long-term certainty for energy‑efficient commercial construction and retrofit projects. Extending Section 45L (New Energy Efficient Home Credit) availability beyond the current June 30, 2026, expiration, supporting energy‑efficient residential construction. Removing accelerated phaseout deadlines for clean electricity credits and reversing One Big Beautiful Bill‑imposed timing restrictions on Section 45Y (Clean Electricity Production Tax Credit) and Section 48E (Clean Electricity Investment Tax Credit). The AEDA may also restore predictable development timelines for wind, solar, storage and other clean generation projects. Extending the Section 45V Clean Hydrogen Production Credit and pushing the construction start deadline from January 1, 2028, to January 1, 2033, enabling large‑scale hydrogen projects that require longer development cycles. What is the purpose of the American Energy Dominance Act? The American Energy Dominance Act addresses the uncertainty around clean energy projects by restoring or extending several key incentives that support a more comprehensive energy approach. Multiple industry and economic analyses following recent policy changes have shown that shortened policy horizons correlate with delayed construction schedules, canceled investments and reduced hiring across energy‑related sectors, especially in commercial buildings, manufacturing and grid‑scale generation. When timelines for incentives such as Section 179D, 45L and clean electricity credits are compressed or repeatedly altered, capital tends to pause. Developers hesitate, contractors idle skilled workers and manufacturers slow production. The American Energy Dominance Act provides more certainty and includes traditional infrastructure modernization as well as renewable generation, energy efficiency and emerging technologies such as clean hydrogen. Energy policy does not need to be ideological to be effective. Predictability, scalability and accountability are principles that resonate across industries. If the goal is to strengthen domestic energy capacity, create jobs that cannot be offshored and improve affordability, then certainty may be the most powerful incentive of all. By reestablishing predictable timelines, the bill aims to allow the private market to do what it does best: allocate capital efficiently , scale proven technologies and create jobs where projects are built. What are the benefits of energy incentives? From an economic standpoint, energy incentives have demonstrated measurable returns. Independent studies of clean energy tax credits have shown strong multipliers, supporting hundreds of thousands of jobs annually, increasing GDP and generating significant state and local tax revenue. Importantly, many of these jobs are local and difficult to outsource, such as electricians, sheet‑metal workers, engineers, construction professionals, energy modelers and operations personnel. In other words, energy dominance is not just about megawatts; it’s about labor, too. In today’s economy, dominance also means control over cost volatility and supply chains. Distributed renewable generation, efficient buildings and modernized infrastructure reduce exposure to fuel price shocks and transmission congestion while increasing grid resilience. Long‑term incentives help level capital costs upfront so that lifetime operating savings can flow to building owners, tenants and communities rather than being lost to inefficiency. How to take advantage of the American Energy Dominance Act The American Energy Dominance Act has the potential to materially improve the economics of energy, infrastructure and advanced manufacturing investments — but only for organizations that approach it deliberately. Many organizations underestimate the operational complexity behind energy incentives. Credit eligibility can hinge on technical design choices, labor practices, construction sequencing and record‑keeping decisions that are made long before a tax return is filed. Without a coordinated, proactive approach, companies risk leaving credits on the table. Energy incentives do not realize their value automatically. They require: Planning: Incentives should be evaluated early, often before design is finalized or capital is committed. Credit eligibility, bonus opportunities and phase‑in rules can materially affect project scope, timing and return on investment. Early planning allows companies to size projects appropriately and avoid costly redesigns or missed requirements. Documentation: Substantiating credits and deductions requires detailed, contemporaneous records. This includes contracts, cost segregation support, engineering calculations, project schedules and labor records. Weak or incomplete documentation is one of the most common reasons incentives are reduced, delayed or denied. Compliance with prevailing wage and apprenticeship requirements: Many energy‑related incentives hinge on meeting specific labor standards. Failure to comply can significantly reduce the value of available credits. Proactive labor compliance processes, clear contractor expectations and regular monitoring are essential. Coordination between engineers, contractors and tax professionals: Incentives aren’t just a tax concern. Engineers determine technical eligibility, contractors control jobsite labor and cost data, and tax professionals translate both into defensible credit positions. Without coordination from all these disciplines, gaps form, and value is lost. Defensible reporting: Claims must withstand scrutiny. That means reconciling financial records, technical analyses and labor data into a consistent, supportable story. For organizations investing in energy, infrastructure or advanced manufacturing, the American Energy Dominance Act presents a significant opportunity, but only for those prepared to manage it intentionally. The difference between a theoretical incentive and realized value is execution. Read more: Credits vs. incentives: What's your 2025 mix? Why energy credits demand a new capital strategy Cities and states are taking the lead on energy incentives
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Manufacturing CFOs: Do you know your business may already qualify for energy tax incentives?
Manufacturing businesses routinely upgrade lighting, HVAC and other elements of their facilities or plants. But did you know those upgrades may qualify for a clean energy tax incentive? Under Section 179D, businesses that make certain energy efficiency upgrades may be eligible for a substantial tax deduction . And because this provision contains a lookback period, you may be able to claim tax relief for work you have already completed, even if it has nothing to do with clean energy like wind or solar. However, 179D is sunsetting at the end of June (although you can still claim the deduction after June 30 under certain circumstances), which means you may need to act quickly to take advantage. Keep reading to learn more. Federal energy efficiency tax incentives aren’t just about wind and solar Manufacturing CFOs who may have previously overlooked energy tax incentives as a profitability booster should turn their attention to Section 179D. Unlike other clean energy incentives, which typically apply to wind or solar projects, 179D allows businesses to claim a tax deduction for making a building more energy efficient. This makes it more directly applicable to manufacturing businesses than other energy incentives — especially because manufacturers may be making qualifying energy efficiency upgrades without even realizing it. Why does Section 179D matter for manufacturers? 179D is a valuable tax incentive for manufacturers for two reasons. The deduction often applies to necessary plant upgrades that manufacturers already make, including work that was completed years ago. It’s also calculated on a per-square-foot basis, meaning manufacturing facilities, which tend to be in the 50,000+ square foot range, can often claim a substantial deduction. Section 179D grants a tax deduction for plant upgrades like lighting, HVAC, hot water and the building envelope, so long as those upgrades make your facility more energy efficient. Energy efficiency is measured against a 2007 baseline, which means most modern systems will automatically exceed that baseline. 179D allows you to claim a deduction of up to $5.81 per square foot, which means installing a new lighting system on a 100,000 square foot plant could mean a tax deduction of almost $600,000. You can use Section 179D to substantially reduce (or even cover) the costs of needed facilities upgrades — even if you made those upgrades several years ago. Think of 179D as a way to make necessary building improvements more cost-effective. It’s worth noting that manufacturers will need to meet prevailing wage requirements to claim the maximum deduction. However, you can still claim a smaller deduction even if you don’t meet those requirements. What does it mean that Section 179D is sunsetting on June 30, 2026? The One Big Beautiful Bill Act (OBBB), which was passed in 2025, phased out several energy tax incentives . Section 179D now has a sunset date of June 30, 2026, which means that you have to perform certain qualifying activities by that date in order to remain eligible to claim the deduction. If you want an energy efficiency upgrade project to qualify for Section 179D, you need to meet either the physical work test or the 5% cost test by June 30, 2026 . The physical work test means proving that substantial on-site construction has begun by June 30. The 5% cost test means that you have incurred at least 5% of project costs by June 30. However, June 30, 2026, is not the last day you can claim 179D — just the last day to meet certain eligibility requirements. Projects that you have either already completed or that qualify by June 30 will continue to remain eligible to claim 179D for years to come. What are some common examples of how manufacturers use Section 179D? Section 179D is especially useful for manufacturers because it applies to upgrades manufacturers already make to their plants or facilities. These include lighting, HVAC and improvements to the building envelope. For example, let’s say your plant HVAC system unexpectedly fails. This system is essential to the operations of your facility, so you need to replace it. But doing this would represent a significant cost-burden to your business — unless you leverage 179D to claim a large tax write-off that helps balance the scales. Or consider the lighting upgrade you completed in 2023. This improved your building’s energy efficiency when measured against the 2007 baseline the IRS uses, so you can claim a 179D deduction now, even though the work was done years ago. What should you do to claim Section 179D? To find out if you qualify for Section 179D, talk to your tax advisor. You’ll want to do this quickly, because you’re running out of time to make sure that an upgrade project you’re planning or just beginning will still qualify for the tax deduction. Be sure to talk to your advisor about not just current building upgrade projects, but work that you’ve done in the past as well. Your advisor can help you identify which projects may earn you a tax break, and help you provide the necessary documentation to qualify. Read more You can still claim Section 179D after it sunsets in June — but only if you act now Can the qualified production property rule help your manufacturing firm reduce tax payments? What are the key rules for 100% bonus depreciation in 2026?
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Tribal leaders are running out of time to qualify for two clean energy tax incentives
Tribal leaders — aware that key clean energy tax credits or incentives are sunsetting in 2026 — may assume time has run out to claim them. But if your tribe is investing in clean energy, you can still take advantage of two major incentives: the wind and solar Investment Tax Credit and Section 179D. These incentives can make clean energy projects more profitable and strengthen your energy independence. However, you have to act swiftly here, as major deadlines arrive on June 30 and July 4, while a key bonus credit application closes on March 3. Keep reading to learn more about how energy tax incentives are changing, what this means for tribal entities and how to avoid leaving money on the table. How are clean energy tax incentives changing? The federal One Big Beautiful Bill Act (OBBB), passed by Congress in 2025, phases out several clean energy tax incentives previously established under the 2022 Inflation Reduction Act (IRA). Key incentives now sunset by mid-2026, including the: Section 48E, the Clean Electricity Investment Tax Credit (ITC), specifically for wind and solar, has a sunset date of July 4, 2026, that can have a major impact on your projects. ITC low-income bonus credit, which has an initial application window deadline of March 3, 2026 , and for which most tribal entities already qualify. Section 179D, the Energy-Efficient Commercial Buildings Deduction, has a sunset date of June 30, 2026, that can also have a major impact on your projects. However, the sunset dates are not the whole story here. Just because an incentive is sunsetting doesn’t mean it’s over Although both the ITC and 179D begin to phase out over the summer, the implications for your tribe may not be entirely straightforward. You do have to meet certain beginning-of-construction requirements by the sunset dates to qualify for either the wind and solar ITC or 179D, but you can still claim either incentive for years to come, provided you satisfy those requirements. Geothermal and other valuable energy tax incentives also remain unchanged Other key energy tax incentives from the IRA, such as those affecting geothermal, battery storage and microgrids, are unchanged by the OBBB . These incentives, including the ITC as it applies to non-wind and solar energy projects, remain fully in place and available until at least 2033. What should tribal leaders know about the ITC for wind and solar? The ITC is a tax incentive that allows commercial operators to receive a 30% base credit on the cost of eligible clean energy projects. Because this incentive is a credit, it takes the form of a direct cash payment to your tribe. This credit can apply to any qualifying commercial wind or solar project (as previously noted, the ITC also applies to other clean energy projects like geothermal, which are unaffected by the July 4, 2026, sunset date for wind and solar). For projects over 1 megawatt, the 30% base credit hinges on meeting certain additional requirements, including paying project workers prevailing wages. The 30% base credit can also be expanded via additional bonus credits to cover a total of 70% of a project’s costs. Tribal entities and other organizations that qualify for the ITC receive the credit via IRS Direct Pay, with funds deposited into a designated bank account. How to meet the July 4, 2026, deadline to qualify To qualify for the wind and solar ITC by the deadline, you’ll typically need to satisfy one of two tests: the physical work test or the 5% safe harbor test. Broadly speaking: The physical work test means showing that you’ve broken ground on the project and made substantial, continuous progress by July 4, 2026. The 5% safe harbor test requires showing that you’ve already incurred 5% of the total project costs by July 4, 2026. However, this test can only be applied in certain circumstances, generally involving smaller projects. Another key deadline for tribes: March 3, 2026 Tribal leaders should know that the initial deadline to apply for the ITC low-income bonus credit is March 3, 2026. This credit can add between 10-20% to the base 30% credit. The low-income credit was specifically designed with tribal entities in mind, and most tribes already meet the qualifying benchmarks. However, time is almost out to claim it. What should tribal leaders (including casino executives) know about Section 179D? Section 179D is a tax incentive that allows commercial building owners to deduct some of the cost of making those buildings more energy efficient. Many tribal gaming entities qualify for this with any new build or significant renovations. Tribal organizations can take a deduction of up to $5.81 per square foot on qualifying commercial buildings. Qualifying improvements typically include modifications to interior lighting, HVAC, hot water systems and the building envelope. For tax-exempt projects, the deduction can be assigned to the builders or architects. How to meet the June 30, 2026, deadline to qualify To qualify for 179D, you need to pass either the physical work test or the 5% cost test by June 30, 2026. The physical work test involves showing that substantial on-site construction has begun, while the cost test requires you to incur at least 5% of project costs. What should you do next? Your tribe may already be eligible for either direct cash payments or tax incentives under the ITC or 179D. But you are almost out of time to document that eligibility and demonstrate it to the IRS. Here’s what to do: ASAP: Speak with your tax advisor immediately. Your advisor can help you quickly assess whether your current clean energy projects can qualify for either the wind and solar ITC or 179D incentives, including the March 3 deadline to claim the ITC low-income bonus credit. Soon: Begin documenting your progress on eligible clean energy projects to prove that you meet physical work test or 5% cost test requirements. Also valuable: Work with your advisor to determine your eligibility for incentives for geothermal, battery storage and microgrids that remain in effect until the 2030s. Moving forward, these incentives can continue to make your clean energy projects more profitable and help your tribe become more energy independent. Read more You can still claim Section 179D after it sunsets in June — but only if you act now IRS announces low-income community bonus for clean electricity ITC Energy incentives that survived the OBBB
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Let's talk about how your institution could qualify for valuable clean energy tax incentives to fund your next project or building upgrade. Our energy tax advisors will make the process simpler for your team and help you maximize your claim.
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