{"id":103872,"date":"2023-11-04T08:00:02","date_gmt":"2023-11-04T12:00:02","guid":{"rendered":"https:\/\/\/?p=103872"},"modified":"2023-11-06T09:42:45","modified_gmt":"2023-11-06T13:42:45","slug":"new-companies-step-in-to-help-solar-contractors-secure-ira-tax-benefits","status":"publish","type":"post","link":"https:\/\/\/2023\/11\/new-companies-step-in-to-help-solar-contractors-secure-ira-tax-benefits\/","title":{"rendered":"New companies step in to help solar contractors secure IRA\u2019s many tax benefits"},"content":{"rendered":"
Services and software are materializing to guide the solar industry through the learning curve of the Inflation Reduction Act (IRA) and its clean energy provisions.<\/p>\n
The IRA was devised as an aid to the U.S. solar industry, with provisions containing tax credits available to installers, manufacturers and system owners. The legislation has been enacted for a little more than a year, but many questions remain about how to comply with the various new credit requirements.<\/p>\n
Policy-savvy entrepreneurs are building businesses focused on helping eligible companies and system owners receive those new government benefits and transfer the tax credits to other entities if they choose.<\/p>\n
Helping the solar industry qualify for IRA credits<\/strong><\/p>\n Prior to the IRA, individuals or businesses had to file a form with the IRS to claim the solar ITC on a project. The enhanced tax benefits included in the IRA can work in conjunction with the ITC and require verifying and filing new sets of information.<\/p>\n Credit: Empact Technologies<\/p><\/div>\n With whole new compliance requirements to consider and significant subsidies on the line, outside companies have emerged to handle that process for solar contractors. One new service in that space is Empact Technologies<\/a>.<\/p>\n Empact was adapted from founder Charles Dauber\u2019s previous business, Warm Commerce, which helps industrial companies manage their supply chains. He recognized the two most important factors in qualifying for IRA tax credits were verifying the origin of hardware used in projects and meeting labor requirements, which were services Warm Commerce already offered.<\/p>\n Empact now works with utility and community-scale solar developers to establish what tax credits to pursue on a project and ensure compliance. The base credit could be the ITC, which requires contractors to pay a prevailing wage for that region and employ a certain number of apprentices during construction for the full credit. Empact uses payroll data from the developer\u2019s EPC to verify that those wage and employment conditions are met.<\/p>\n With the ITC as a foundation, developers can branch out to other tax credits from there. The next could be domestic content, a 10% bonus credit for projects that use American-made components, like racking with 100% U.S. steel. Then depending on the project\u2019s location, it could be eligible for incentives for building in low-income or energy communities.<\/p>\n \u201cEPCs are going to have to figure out how to go and deliver this compliance if they want to work on these projects. The suppliers are going to have to figure out how to provide the data so they can meet these domestic content requirements,\u201d Dauber said. \u201cAnd then the developers and their investors have to figure out how to work with somebody like us to put all this together to make sure they can actually take advantage of these tax incentives.\u201d<\/p>\n At its core, Empact is a data management company. The company ensures projects don\u2019t have non-compliance issues to reduce the risk of forfeiting tax credits. If something is filed incorrectly with the IRS on a large-scale solar project, developers could lose tens of millions of dollars.<\/p>\n \u201cFor tax incentives that are worth 30% or 40% of the entire value of the project, it\u2019s our view that the industry could use something that is very professionally managed and goes through the entire process,\u201d Dauber said. \u201cThe default right now would be people just trying to use whatever tools they happen to have in their offices.\u201d<\/p>\n Transferring clean energy credits<\/strong><\/p>\n The IRA has also given clean energy tax credit recipients the option to transfer or sell those credits to other parties. But the transaction isn\u2019t as simple as a cash exchange. The tax credit isn\u2019t a product on a shelf \u2014 it\u2019s equity that can apply to a business or individual\u2019s annual tax liability. That means there\u2019s more documents involved and oversight from the IRS during the transaction.<\/p>\n Then, there\u2019s the question of finding someone willing to buy a tax credit. Companies facilitating these transactions are hoping to make that experience simpler through online marketplaces.<\/p>\n \u201cIf it happens offline, then it makes it very hard for a buyer and seller to actually meet each other. You\u2019re going to have to rely on either intermediaries or brokers, and that relies on their personal networks,\u201d said Leng Lee, co-founder of tax credit marketplace Atheva<\/a>. \u201cTherefore, if you\u2019re a seller, the chances of finding the best buyer for your credit and getting the best price is lower, or the fee that you have to pay that particular intermediary is a lot higher.\u201d<\/p>\n Lee said Atheva can be described as the \u201ceBay of tax credits,\u201d because it functions similarly to the popular auction website. People who have registered tax credits with the IRS can sign up and list them from solar and other clean energy projects. The listing includes any documents relevant to the credits. Interested buyers can bid on or outright purchase a credit and then file it with their annual taxes once it\u2019s in their possession.<\/p>\n Another feature of transferability is that tax credits do not need to be purchased in full; percentages of tax credits can be bought. But it\u2019s important to note these credits aren\u2019t received as cash \u2014\u00a0they can only be applied to lower a company\u2019s annual tax bill.<\/p>\n \u201cYou\u2019re buying a way to pay off your tax bill. This tax credit can\u2019t be used for anything else, so it\u2019s not money,\u201d Lee said. \u201cIt can only be used to reduce your taxes.\u201d<\/p>\n