Charles Duncan

The 2025 federal tax law represents a major shift in how energy-related tax incentives are accessed, structured, and protected. While foundational tools like Section 179D, Section 48/48E, and bonus depreciation remain in place, new constraints around project timelines, documentation, and prevailing wage compliance have added complexity for energy professionals working across public, private, and nonprofit sectors.
This session will provide energy engineers, ESCO leaders, and sustainability professionals with a current, technically grounded view of how to plan and document projects for maximum tax benefit. Topics will include navigating the compressed eligibility windows for energy-efficient commercial buildings, understanding direct pay and credit transferability under new compliance rules, tracking prevailing wage and apprenticeship requirements across five- to ten-year periods, and aligning energy strategies with the restructured Opportunity Zone (OZ) framework, which introduces new basis step-ups and rural incentives.
The session will be led by Charles Duncan, Managing Director of ITC and Cost Segregation at Walker Blue, LLC. Charles brings over 25 years of experience advising on energy efficiency, tax planning, and infrastructure development for clients across multiple industries.

Attendees will leave with a clear checklist of compliance-critical steps and long-term planning insights relevant to high-performance building projects, clean energy integration, and community-driven development.