Consultants tell Columbus County Schools the Eastview project may qualify for federal investment tax credits
May 11, 2026 | Columbus County Schools, School Districts, North Carolina
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Representatives from the Alliant Group LP briefed the Columbus County Board of Education on May 11 about a federal investment tax credit that may produce a substantial direct payment to Columbus County Schools if the Eastview Elementary and Middle School project qualifies.
“Under the Inflation Reduction Act of 2022 … school districts can claim a direct payment,” said Joseph Kaukstein, an Alliant Group representative, explaining the change to a tax code originally created under the Energy Policy Act of 2005. He said the district’s status as a tax‑exempt organization makes it eligible to claim the credit for qualifying energy property such as geothermal ground‑source heat pumps.
The consultants said the base credit rate is 6% and can rise to higher thresholds — including 30% or up to 50% in certain circumstances — depending on whether projects meet requirements such as prevailing wage and apprenticeship rules, use of domestic components, or sit in designated “energy communities.” “There’s different milestones and markers for each threshold,” Kaukstein said.
Board members asked practical questions about timing, eligibility and how the firm is compensated. Trent Walker of Alliant Group said the company is typically paid as a professional services fee on the back end and described a 2.5% fee of the credit amount as the firm’s standard compensation for tax‑exempt engagements. He said Alliant performs technical, legal and contract reviews, prepares the filing and supports the district through IRS processing.
The presenters told the board that the geothermal equipment (ground‑source heat pumps) is the primary qualifying energy property for the Eastview project and that ancillary equipment needed for functional interdependence could be assessed at a lesser percentage. They said timing for IRS processing varies; the firm has observed timeframes from roughly 2–2.5 months up to four‑plus months from filing to payment.
Alliant Group recommended the board consider the presentation and place the matter on a future agenda for authorization to proceed with a formal engagement and an eligibility study. The superintendent indicated the presentation would be placed on a future agenda for board consideration.
The consultants referenced federal authorities during the presentation, including the Energy Policy Act of 2005, the Inflation Reduction Act of 2022 and Davis‑Bacon/apprenticeship requirements that can affect credit rates. The board did not take formal action on the consultants’ recommendation at the May 11 meeting; members indicated interest in returning the item for future consideration.
“Under the Inflation Reduction Act of 2022 … school districts can claim a direct payment,” said Joseph Kaukstein, an Alliant Group representative, explaining the change to a tax code originally created under the Energy Policy Act of 2005. He said the district’s status as a tax‑exempt organization makes it eligible to claim the credit for qualifying energy property such as geothermal ground‑source heat pumps.
The consultants said the base credit rate is 6% and can rise to higher thresholds — including 30% or up to 50% in certain circumstances — depending on whether projects meet requirements such as prevailing wage and apprenticeship rules, use of domestic components, or sit in designated “energy communities.” “There’s different milestones and markers for each threshold,” Kaukstein said.
Board members asked practical questions about timing, eligibility and how the firm is compensated. Trent Walker of Alliant Group said the company is typically paid as a professional services fee on the back end and described a 2.5% fee of the credit amount as the firm’s standard compensation for tax‑exempt engagements. He said Alliant performs technical, legal and contract reviews, prepares the filing and supports the district through IRS processing.
The presenters told the board that the geothermal equipment (ground‑source heat pumps) is the primary qualifying energy property for the Eastview project and that ancillary equipment needed for functional interdependence could be assessed at a lesser percentage. They said timing for IRS processing varies; the firm has observed timeframes from roughly 2–2.5 months up to four‑plus months from filing to payment.
Alliant Group recommended the board consider the presentation and place the matter on a future agenda for authorization to proceed with a formal engagement and an eligibility study. The superintendent indicated the presentation would be placed on a future agenda for board consideration.
The consultants referenced federal authorities during the presentation, including the Energy Policy Act of 2005, the Inflation Reduction Act of 2022 and Davis‑Bacon/apprenticeship requirements that can affect credit rates. The board did not take formal action on the consultants’ recommendation at the May 11 meeting; members indicated interest in returning the item for future consideration.
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