Federal Tax Credits & Incentives

We can help capture energy credits including energy efficiency, transportation, and more:

• 45Q Carbon Capture Credit
  • These credits for capturing and storing CO₂ apply to industrial, energy, chemical, and manufacturing sites. $17- $85 per metric ton of Co2 captured.
• 48 Investment Tax Credit (ITC)
  • 30%+ credit for renewable energy projects; domestic content and energy community adders available. Solar, wind, fuel cell equipment may be eligible.
• 45V Clean Hydrogen Credit
  • Up to $3/kg credit for clean hydrogen production. Ideal for hydrogen hubs and industrial energy transition projects.
• 45X Production Tax Credit (PTC)
  • $0.015- $0.03 per-kWh credit for clean energy generation; strong for wind, geothermal, and solar.
  • 10% credit for eligible components, including critical minerals and electrode active minerals.
• 45Z Clean Fuel Production Credit
  • Performance-based credit for ethanol, biodiesel, SAF, and clean fuels. Up to $1.00 per gallon for clean fuels. Expires 2029.
• 48C Advanced Energy Project Credit
  • Competitive 30% credit for clean energy manufacturing, recycling, and decarbonization projects.
• CHIPS Act Investment Credit
  • Semiconductor manufacturing facilities may qualify for significant savings.
• Orphan Drug Credit
  • Biotech companies with orphan drug development can qualify for 25% of the qualified clinical trial costs.
• IRA Adders (Domestic Content, Energy Communities, Low-Income)
  • Stackable enhancements that can significantly increase project credit value.

• 179D Energy Efficient Commercial Building Deduction
  • Get up to $5.81/sq. ft. for energy-efficient systems in commercial buildings or government-owned facilities with PWA.
• 45L Energy Efficient Home Credit
  • Receive up to $5,000 per unit for energy-efficient residential construction.

• 30C EV Charging Credit
  • Credit for installing charging infrastructure in eligible census tracts. Expiration June 30, 2026. Get up to 30% credit.

• Work Opportunity Tax Credit
  • $2,400–$9,600 per hire across targeted employee groups. Applies to virtually every industry with volume hiring.
• Empowerment Zone Credit
  • Wage-based credit for eligible zones. Expires December 31, 2025. 20% wage credit up to $3k per employee.
• Indian Employment Credit
  • Wage/health insurance credit for qualified employees near reservation areas. 20% of wages/ benefits up to $4k per employee.
• FICA
  • If you have tipped employees in your restaurant, you should be utilizing this credit.
    Employers are eligible to receive a 7.65 percent credit for the social security tax paid on employees’ tips. The credit is available with respect to tips received from customers in connection with food or beverage sales. The credit is calculated in tip income in excess of a $5.15 per hour minimum wage and can be used to offset federal income tax.
• ERC Audit and Controversy Services
  If you claimed the Employee Retention Credit and received an IRS letter, leverage the knowledge of Aprio’s nationally recognized ERC team and 70+ years of IRS audit representation experience to mitigate any ERC controversy.

• New Markets Tax Credit (NMTC)
  • Supports investments in low-income communities via subsidized financing. Potential
    value of 39% equity investment over 7 years.
• Historic Tax Credit
  • Get up to 20% credit for restoring certified historic structures.
• Low Income Housing Tax Credit
  • Encourage the development of affordable rental housing by offsetting construction
    costs.
• Opportunity Zones
  • Capital gains deferral and potential exclusion of capital gains (up to 100%) for investments in designated OZs.

• Cost Segregation
  • Accelerate depreciation for commercial and residential real estate to increase cash flow with a cost segregation study.
• Bonus Depreciation Optimization
  • Strategically time and classify assets for maximum tax acceleration.
• Tangible Property Studies
  • Claim deductions for replaced or removed building components.

• Credit Sales (Transferability)
  • Sell eligible credits through vetted marketplaces at competitive pricing.
• Credit Purchases
  • Acquire transferable credits at a discount to offset your tax liability.
• Direct Pay (Elective Pay)
  • For nonprofits, governments, and eligible energy projects.

• Annual Reporting & Filings
  • We manage all federal/state/local incentive compliance requirements.
• Performance Dashboards
  • Get real-time tracking and visibility of hiring, wages, investment, and other milestones.
• Audit Defense
  • In the event of an audit or dispute, our team will provide technical support during the state or IRS review. We have a proven track record of successfully defending credit claims.
• Recapture Prevention
  • We’ll work to proactively identify any compliance risk factors and develop a strategy to help you adhere to all requirements moving forward.

If an employer maintains a written policy providing paid FMLA (generally ≥50% of normal wages) to qualifying employees, a credit may apply. Up to 25% of wages paid to qualifying employees during family and medical leave.

For employers with ≤100 employees, credits are available for plan startup/admin costs and employer contributions (enhanced under SECURE 2.0). The total credit could be up to $5,000 (startup) + $1,000 × number of eligible employees (contributions) per year, for up to three years.

If an employer incurred ADA accessibility expenditures (e.g., ramps, doors, restrooms, communication aids), a credit up to $5,000 and/or a deduction may be available.

Credits are available for childcare facility costs and employee resource/referral services (up to $150,000 per year).

Aprio’s dedicated team provides appraisal services and valuation support to help you secure significant savings through federal tax credits and incentives.

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