Section 45L Tax Credits
Certify the past. Recover the capital.
EcoAudit® supports 45L strategy by anchoring project data, energy modeling, and documentation into the EcoPlatform™ workflow — then using RetroCore™ to connect performance gaps with actionable retrofit pathways.
Turn building-code compliance into capital recovery.
Section 45L is no longer just a tax-credit checkbox. Apollo Energies positions 45L as a building-performance recovery strategy: EcoAudit® captures the project record, EcoPlatform™ organizes the compliance pathway, and RetroCore™ identifies the actions needed to preserve or improve the credit position.
EcoAudit® makes the 45L pathway visible.
We use EcoPlatform™ Contract-First Architecture to transform building-code facts into project-ready documentation. This removes friction from 45L evaluation and gives your tax professional a cleaner package to review.
The key is simple: your as-built or renovated project must satisfy the required performance standard. EcoAudit® helps identify the gap, and RetroCore™ helps define the path to close it.
The Multiplier Effect
RetroCore™ offsets bridge the efficiency gap so your team can evaluate whether the project stays in the higher incentive tier.
GAAP-Ready Recovery
ECFA™ organizes the project record into a cleaner package for amended return strategy and tax-professional review.
Estimate your 45L recovery stack.
Enter the number of dwelling units and select whether prevailing wage applies. This calculator is for directional planning only; final eligibility and tax treatment require project documentation and professional review.
IECC 2012 logic creates the recovery opportunity.
Reference Design House
Qualification often depends on the Energy Rating Index relationship between the as-built project and the applicable ENERGY STAR Reference Design House.
Envelope & Mechanical
The benefit is flexibility: if the envelope is standard, higher-performing mechanical systems may help bridge the ERI performance gap.
Retrofit Potential
For rehabilitation and deep retrofit projects, the efficiency gap may exist in legacy envelope systems that RetroCore™ can help prioritize.
The 5x multiplier depends on task-based wage logic.
A common misconception is that prevailing wage is simply an employee’s normal hourly rate. In practice, the wage determination depends on the task performed.
Background & Intent
The IRA tied expanded tax incentives to labor standards intended to support localized, skilled labor markets.
Task vs. Employee Wage
The rate often follows the work performed on site, not merely the employee’s usual role or salary.
The Compliance Benefit
The difference between $500 and $2,500 per unit can create a major net-positive recovery even when documentation requires additional effort.
Finalize your 45L recovery pathway.
Use EcoAudit® to evaluate the project, EcoPlatform™ to organize the record, and RetroCore™ to connect performance gaps to practical next steps.