We connect tax opportunities with asset decisions, project economics, and usable cash flow. Working with your CPA and qualified specialists, we coordinate the records, studies, and follow-through needed to pursue eligible benefits.
Explore ICS fixed asset reviews ↗
- Tax Optimization: evaluate timing, tax capacity, and the economics of eligible opportunities.
- Tax Credits Procurement: screen programs, organize evidence, and coordinate claims or permitted credit transfers.
- Cost Segregation: coordinate engineering-based studies and depreciation planning.
- Comprehensive Fixed Asset Reviews: reconcile records, classifications, improvements, and disposals.
- R&D Tax Credit Review: evaluate qualifying activities, expenses, and supporting documentation.
§179D deduction
Review qualifying commercial-building projects, eligible owners or designers, energy-efficiency evidence, and certification requirements. The deduction is unavailable where construction begins after June 30, 2026; earlier-started projects need a fact-specific review.
§45X manufacturing credit
Screen eligible U.S.-produced components, production and sale records, sourcing requirements, and monetization options. This credit concerns qualifying manufacturing activity; owning a building or installing equipment does not by itself qualify.
The broader §45 family
Review applicable provisions program by program, including §45D New Markets, §45L homes, §45Q carbon capture, §45V hydrogen, §45Y clean electricity, and §45Z clean fuel. Timing, phaseouts, and eligibility vary. For example, §45L is unavailable for homes acquired after June 30, 2026. Some other provisions have expired or been repealed.
Investment Tax Credits
Coordinate §48 and §48E reviews for qualifying energy investment and storage, including basis, ownership, bonus requirements, and timing. For wind and solar beginning construction after July 4, 2026, the placed-in-service deadline is December 31, 2027; storage has different rules.
Program notes reviewed September 8, 2026. Tax conclusions, engineering certifications, and return preparation are handled by the qualified professionals engaged for the work. We track opportunities from identification through substantiation, claim, and realized benefit.
Program details: IRS §179D IRS §45X IRS §48E