CogniSet Product

ITC Intelligence

AI-powered site scoring for Section 48C, Section 45X, and energy community investment tax credits. Know the full federal credit stack before capital is committed.

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A $1M unit becomes a $632K unit.

Federal credits your site already qualifies for, sold to corporate tax buyers at installation. The math most operators haven't run.

Section 48C equipment credit

$300,000

30% of capex

Energy community bonus

+$100,000

DOE designation

Total credit stack

$400,000

at installation

Cash at 92 cents / dollar

$368,000

settled at install

Effective unit cost

$632,000

vs $1,000,000

45X production credits

Ongoing

per kg, in perpetuity

Example based on a $1M EWRS deployment in a DOE-designated energy community. Actual amounts vary by site.

Credit Categories

Four categories. Scored simultaneously.

Section 48C

$300K

per $1M unit

Advanced Energy Equipment Credit

30% of qualified equipment capex at installation. Applies to energy recovery systems, battery manufacturing, and critical mineral processing facilities.

Section 45X

Ongoing

per kg of output

Advanced Manufacturing Production Credit

Per-kilogram production credit on battery-grade lithium carbonate, cobalt, nickel, manganese, and other qualifying critical materials. Ongoing: every kilogram produced, every production run, in perpetuity.

Energy Community Bonus

+$100K

where applicable

DOE Designation Bonus

Additional 10% credit for deployments in DOE-designated energy communities. Stacks directly on top of 48C equipment credits where applicable.

Brownfield Bonus

Varies

per site

Site Remediation Bonus

Additional credit for deployments on previously contaminated sites. Frequently stackable with 48C and energy community credits and routinely missed.

Execution

Score to cash at installation.

ITC Intelligence scores the site. Our execution team closes the credit transaction. Credits are sold to corporate tax equity buyers through Carbonix at 92 cents on the dollar, settled at installation.

IRS Form 695 guidance: credit claim filing
IRS Form 481 guidance: accounting method adjustments
Carbonix credit trading at 92 cents on the dollar
Cash settlement at installation, not after tax filing
45X forward credit execution as production begins
2027 groundbreak projects: 45X and equipment credit strategy

Who It Serves

Four deployment types. One platform.

Energy Recovery Systems

EWRS and produced water operators. The $1M to $632K math was built for this deployment type.

Advanced Manufacturers

Torque tube producers, solar module manufacturers, battery component makers qualifying for 45X per-kilogram credits.

Produced Water and Lithium Brine

Formation operators processing Smackover and similar brine feedstocks qualifying for 45X on lithium carbonate output.

Renewable Energy Developers

Projects in DOE-designated energy communities where energy community bonuses frequently go unclaimed.

Ready to run your credit stack?

Submit your site details at itcintelligence.com and get back a scored eligibility report with dollar amounts attached.

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