Energy Tax Credit Legal Advisory Services

Proposals are requested from Law Firms with a strong record in successfully assisting local governments and other entities with the implementation of projects involving IRS Energy Tax Credits and federal funds, including Appalachian Regional Commission funds. Responding Law Firms should have the experience and capabilities necessary to ensure that energy tax credits pledged as federal cost share are properly substantiated, legally eligible, realized promptly, and defensible in the event of IRS review or audit.

Plans are to contract within a year of the date of this notice with a reputable Law Firm for advice on all processes, procedures, and projects using IRS Tax credits for Federally Funded Projects related to battery energy storage system development.

The selected Law Firm shall provide legal due diligence and guidance to assist the electric cooperative ("Client") in successfully securing and maximizing 48E direct pay tax credits for its qualifying energy storage project. The scope of services should cover securing the 30% tax credit for meeting prevailing wage and apprenticeship requirements and, if applicable, an additional 10 percentage points for meeting domestic content rules for iron, steel, and manufactured products and/or an additional 10 percentage points for being in an energy community.

The major areas of support to accomplish this service include:

1. Pre-Procurement Structuring and Tax Credit Analysis
2. Solicitation (RFP) Review and Structuring
3. Vendor Compliance Evaluation (Finalist Review)
4. Vendor Contracting Support
5. Ongoing Compliance Monitoring and Advisory Support
6. Direct Pay Filing and Audit Readiness Support
7. Deliverables

The Law Firm shall, at a minimum, provide the following deliverables:

• Written pre-procurement memorandum summarizing project structuring options, Energy Community eligibility, and Direct Pay implications
• Written recommendations on RFP language and structure, including alignment with the selected tax credit strategy
• Written compliance memorandum for vendor finalists
• Written recommendations on final vendor contract provisions
• Ongoing advisory memoranda or communications addressing compliance issues, as needed
• Support for Direct Pay filing readiness and audit documentation

**Submission Method:** Electronic submittal via email to Tena Porter, Director of Internal Audit and Corporate Compliance, tporter@ngemc.com. No hardcopy submittal is required. Include the RFP Title and RFP Number in the email subject line. Proposals must be received by **December 11, 2026, at 4:00 PM Eastern Standard Time**.

Proposals should be prepared on standard-size paper and limited to twenty (20) single-sided pages, including every printed page except the front and back cover and transmittal letter.

Respondents must demonstrate direct, project-level experience advising on Section 48E energy tax credits and battery energy storage system projects (**required**). Law Firms lacking demonstrated experience in both Section 48E and battery storage projects will not be considered.

Evaluation Weighting

| Category | Weight |
| --- | --- |
| Section 48E Experience | 40% |
| Battery Project Experience | 25% |
| Direct Pay Capability | 15% |
| Project Team and References | 10% |
| Cost | 10% |

Any proposal submitted shall constitute an irrevocable offer for a period of one hundred twenty (120) calendar days from the proposal due date.

NGEMC reserves the right to award to the next most qualified Law Firm if the selected Law Firm does not execute a contract within thirty (30) days after notification of award.