RePower & Safe Harbor

BUSINESSES ARE CAPITALIZING ON IRA BENEFITS WHY NOT YOURS?

COMMERCIAL PV + STORAGE

WHAT’S FUELING THE PV + STORAGE SURGE IN HAWAII’S COMMERCIAL SOLAR MARKET?

INFLATION REDUCTION ACT Best Incentives in the Last 15 Years

30 % Federal Tax Credit

(+10 % ) Domestic materials (+10 % ) Energy community (+10-20 % ) Low-income residential building project or qualified low-income economic benefit project Direct pay for tax-exempt and non-profit organizations plus state and local governments. Federal and State depreciation 35 % State income tax credit

EXAMPLE SYSTEM COST

$600,000 $593,040 $6,960

Installed Cost Incentives Your Net Cost

Net Cost

Incentives 98 %

HAVE YOU INVESTED IN SOLAR?

YES

Upgrade or Replace Your Existing System Now

NO

Get a New Installation Now

200 kW rooftop system 340,000 kWh in first year 40% Fed. ITC in census tract 50% Federal ITC possible? NEW INSTALLATION Case Study Example The Numbers Installed Cost: $600,000 Incentives: $593,040 Net Cost: $6,960 1st Year Savings: $91,791 25 year Savings: $3,091,484 Payback Timeline: <1 year IRR: 49%

NEW INSTALLATION Cumulative Income

$ 4,000,000 $ 3,500,000 $ 3,000,000 $ 2,500,000 $ 2,000,000 $ 1,500,000 $ 1,000,000 $ 500,000 $ 0 - $ 500,000 - $ 1,000,000

0

25

Y E A R S

UPGRADING EXISTING SYSTEM Case Study Example Recent Proposal *Existing System New System (same footprint)

The Difference

kW:

50kW

100kW 150kW

kWh: Annually 170,000 255,000

85,000

Annual Savings $51,000* $76,500 $25,500

20 Year Savings $1,370,389 $2,055,584 $685,195

Servicing Cost

High

None

*if working properly/not including degradation **assumes 3% increase in utility rates per annum

UPGRADING EXISTING SYSTEM Case Study Example

EXISTING SYSTEM $25,000 Savings

NEW SYSTEM $50,000 Savings!!!

WHY ACT NOW?

New Trump Administration IRA Uncertainty

Trump Vows to Pull Back Climate Law’s Unspent Dollars politico.com

On Inflation Reduction Act Reform, Anything Short of Full Repeal is Failure

cato.com

Repeal the Inflation Reduction Act

nationalreview.com

“Rather than take a scalpel to the law, Congress has a rare opportunity to undo all of it.” nationalreview.com

POLITICAL CLIMATE SHIFTS Scale back or repeal renewable energy incentives. Changes to credit scope and eligibility. Pending guidance and interim rules are particularly vulnerable. Large credits with significant fiscal impact, could be targeted to fund other priorities.

HOW REAL IS THE THREAT TO THE IRA? A Familiar Playbook Executive orders and regulatory rollbacks were key tools of the Trump administration in repealing and replacing environmental policies.

Likely Targets Include Clean energy tax credits (solar and EVs). Emissions regulations and other environmental standards. What’s at Risk? Tax credits with pending or interim guidance.

Credits with large fiscal costs, like the ITC, which may be scaled back or eliminated. Key renewable energy policies could face delays or outright repeal.

NOT READY FOR SOLAR?

A Proven Solution Safe Harboring

WHAT IS SAFE HARBORING? Safe harboring allows businesses to lock in the current benefits of the Inflation Reduction Act (IRA), even if future legislation reduces or eliminates incentives. By making a contractual & financial commitment now, you can secure the benefits for 4 years.

WHY YOU SHOULD ACT NOW?

The new administration has made statements to dramatically revise the IRA. Industry experts: Tariffs on panels imported from China may rise. Purchasing Materials Now can help mitigate any inflationary impacts.

UNDERSTANDING SAFE HARBOR The IRS established a Safe Harbor provision: allowing customers to lock in tax credits by “ beginning construction ” on a solar project. Two approaches qualify: Incur 5-10% of Total Project Cost Make a financial commitment by year-end.

Begin Physical Work of a Significant Nature Start tangible construction activities on the project.

HOW LONG DOES SAFE HARBOR LAST?

2026

2025

2027

2028-29

Once you meet the requirements to “begin construction”, the provisions allow you to claim the current tax incentives for up to 4 years from the date of qualification.

WHY TIMING MATTERS

Safe harboring sooner helps ensure you lock in the maximum value of the

current incentives. For example, safe

harboring now means you preserve the full benefits of the IRA incentives as they stand now. Waiting until later could expose you to more risks, including higher material costs, increased tariffs, and potential legislative changes.

HAS THE PROCESS IMPROVED?

YES

TYPICAL SOLAR TIMELINE

HECO app. HECO approval Permit

Materials

Construction

Time to PTO -7

1

8

23 weeks

38 weeks

weeks

week

weeks

WHY CHOOSE REVOLUSUN A Proven Track Record and Capabilities.

100+ MW Solar Installed

40+ MWh Storage Installed

10,000+ Residential Customers

200+ Commercial Customers

COMMERCIAL PROJECTS

COMMERCIAL PROJECTS

Partial list

American Red Cross Kapiolani Medical Center *Highway Inn Waipahu *Alder Street Kobayashi Group University of Hawaii Star of Honolulu *Maunalani Nursing *Elks Lodge Waikiki Cole Academy – 2 locations Camp Palehua Castle Surf * Island Pacific Academy The Element *VA Clinic Kalaeloa - Hunt Foodland Distribution Humane Society Kapolei Forest City Kona Commons ABC Stores * Hanua Distribution Center Wilcox Memorial Kalapawai Market Waimanalo

Bank of Hawaii Kapolei United Fishing Agency * POP Fishing & Marine *Nico’s *Hawaiian Ice Ba-Le AIPA Kapolei Commons Department of Education Kupu A-American Custom Floor Foodland Distribution Center Kokua Hawaii Foundation Lifeline Fire & Security Maui Honda Plaza at Kaneohe Regal Theaters Kapolei St. Peter’s Episcopal Church *Ace Hardware Kalapawai Market Kapolei Safeway Distribution Warehouse

*pictured

MAHALO Contact us to learn more Steve Mazur 808.748.8888 steve.mazur@revolusun.com revolusun.com

Please join us for RePower & Safe Harboring Opportunities Workshop on April 17, 2025.

5pm-7pm RSVP for the RePower with Revolusun& Safe Harboring Workshop

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