Solar · Storage · Tax Credits

Clean energy projects built for lasting impact.

Impact Energy Systems develops renewable energy projects that deliver clean power, strengthen local economies, and generate federal energy tax credits for our partners and investors.

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What we do

From greenfield site to tax-credit-ready asset

We bring together development, finance and community engagement so renewable projects get built and deliver value for everyone involved.

Renewable project development

We originate, permit and develop solar and battery storage projects, from site selection and interconnection to construction-ready portfolios.

  • Utility-scale and distributed solar
  • Battery energy storage
  • Portfolio acquisition and development

Project finance & tax credit structuring

We structure capital and incentives so projects pencil out, working with investors to capture federal clean energy tax credits.

  • Investment Tax Credit (ITC / Section 48 & 48E)
  • Tax credit transferability
  • Tax equity and investor partnerships

Community & economic impact

We design projects that benefit the places they're built: local jobs, landowner income, tax revenue and cleaner air.

  • Landowner lease and revenue opportunities
  • Local hiring and procurement
  • Community engagement from day one

Impact

Impact that goes beyond the power grid

We design every project to deliver lasting value for the environment, local economies and the partners who invest in it.

Clean powerSolar and storage that add reliable, renewable capacity to the grid
Lower emissionsGeneration that displaces fossil fuels and supports cleaner air
Tax benefitsProjects structured to qualify for federal clean energy incentives
Local jobsConstruction and operations work that supports nearby communities

Environmental

Displacing fossil generation with solar and storage cuts emissions and supports a more resilient grid.

Economic

Projects create construction and operations jobs, steady landowner income and long-term local tax revenue.

Tax credits

Federal incentives such as the Section 48 and 48E ITC turn clean energy into an attractive investment for tax-motivated partners.

Tax incentives, explained

How federal incentives make clean energy pencil out

A plain-English overview of the main federal tools behind solar and storage projects. Rules are detailed and changing; your tax advisor should confirm how they apply to you.

Section 48 & 48E investment tax credits

The Investment Tax Credit (ITC), which has been around since 1978, is a credit equal to a percentage of eligible project cost, claimed in the year the project is placed in service.

  • §48 (legacy): projects that began construction before Jan 1, 2025.
  • §48E (Clean Electricity ITC): facilities and storage placed in service after 2024.
  • Rate: 6% base, or 30% when prevailing wage & apprenticeship rules are met (or the project is under 1 MW AC).
  • Wind & solar deadline (2025 law): construction begun by July 4, 2026, or placed in service by Dec 31, 2027.
  • Storage: still eligible beyond 2027, subject to foreign-entity (FEOC) restrictions.

Bonus credit adders

Projects meeting the 30% rate can add percentage points:

  • Energy community: +10 points.
  • Domestic content: +10 points (U.S. steel, iron & manufactured-product thresholds rise each year).
  • Low-income communities: +10 or +20 points for eligible projects under 5 MW AC, by competitive IRS allocation.

Transferability

Under §6418, project owners can sell all or part of a credit to an unrelated buyer for cash. Buyers use it to reduce their federal income tax.

  • One-time transfer, after IRS pre-filing registration.
  • Tax-exempt and government entities can instead use elective (direct) pay under §6417.

Carryback & carryforward

Credits you can't use this year aren't lost.

  • Carry back 3 years to offset tax already paid (not before 2023 tax years).
  • Carry forward 22 years.
  • These periods also apply to credits bought by transfer.

Offset tax on many income types (with limits)

These are general business credits. They can offset federal income tax liability, including tax on active income for qualifying taxpayers.

  • Individual investors and individual credit buyers are subject to passive activity (§469) and at-risk (§49/§465) limits, which may restrict use to passive income.
  • Confirm your situation with your tax advisor.

Depreciation

Owners can also recover project cost through depreciation, on top of the credit.

  • Basis adjustment: depreciable basis is reduced by half of the ITC claimed.
  • Bonus depreciation: 100% first-year deduction, made permanent for qualifying property acquired after Jan 19, 2025.
  • Accelerated MACRS: energy property has generally been 5-year property; for wind and solar that began construction after 2024, confirm the recovery period with your advisor.

Not tax advice. This summary is for general information only and doesn't cover every requirement (for example, prevailing wage, foreign-entity, recapture and beginning-of-construction rules). Consult a qualified tax advisor before making any decision. Rules current as of October 2026.

How we work

A partnership model that works for everyone

We align partners, investors, landowners and communities around projects that create shared value.

  1. 1

    Identify & partner

    We work with landowners and development partners to find strong sites and project opportunities.

    Landowners · Partners
  2. 2

    Develop & de-risk

    We handle permitting, interconnection and diligence to bring projects to a buildable, financeable stage.

    Partners
  3. 3

    Structure & finance

    We match projects with investors and structure tax credits, including ITC transfers and tax equity.

    Investors
  4. 4

    Build & deliver impact

    Projects are built and operated with local communities, delivering clean power and lasting economic benefits.

    Communities

Contact

Let's build something with impact

Whether you're an investor, landowner, developer or community partner, we'd like to hear from you.