What it covers
A single test: does the facility generate electricity at zero or net-negative emissions. Qualified storage counts on its own.
Recovery / 48E clean energy
Claim the credit
your project earned.
Section 48E rests on documentation you must be able to produce years later. That is the part Arthiva does.
Illustrative product preview. All records and counts are sample data.
What it does
How it stacks
A 6% base, 30% with prevailing wage and apprenticeship, plus adders for domestic content and energy communities. Each needs its own evidence.
Where claims fail
Rarely on eligibility. Usually because years later nobody can produce the record that proves a condition was met.
How it works
- 01
Connect
Project invoices, contracts, payroll records, and supplier certifications come in through a guided connection or from the platform.
- 02
Classify
Costs are tested against the credit basis. Each condition that lifts the rate is checked against its records.
- 03
Compile
The basis schedule, the substantiation behind each adder, and a memo that explains how the number was reached.
- 04
Recover
Our team reviews the packet, then yours. Nothing is filed until someone on your side has signed it off.
Evidence checklistSample data
Basis scheduleTraced to invoicesComplete
Wage and apprenticeshipAll contractors3 open
Domestic contentSupplier certificationsComplete
Energy communityLocation criteriaVerified
Maya AI checks the packet.
You file it.
Agents run a pre-flight check over the packet and draft the memo. Your team holds the last step; Arthiva does not file.
About Maya AIWhat is Section 48E?
The clean electricity investment credit. It replaced the technology-by-technology approach with one test: does the facility generate electricity at zero or net-negative greenhouse gas emissions. Qualified energy storage is eligible in its own right.
When does a project qualify?
Eligibility turns on when the facility was placed in service, and the credit applies to facilities placed in service after the end of 2024. Proving that date is a documentation exercise.
How is the rate built up?
A six percent base, raised to thirty percent with prevailing wage and apprenticeship, plus adders for domestic content and energy communities, each with its own evidence. These describe the statute, not advice; your rate depends on your project's facts.
What does Arthiva actually do?
The documentation. Arthiva helps assemble and organize the records a claim rests on, years later if needed, following the same connect, classify, compile, recover steps as tax recovery. Arthiva does not file; your team holds the last step.
Is this tax or legal advice?
No. The rates describe the statutory structure of the credit. Eligibility, the applicable rate, and the adders depend on facts about your project that require review.
Talk to us about your project.
Tell us what you built, where, and when it went into service. We will tell you what the claim rests on.