We map every credit a behind-the-meter carbonate fuel cell project can actually claim at your site — the flat 30% federal ITC, biogas RIN treatment, CPUC interconnection sequencing, and the California programs that remain after SGIP's generation budget closed — sized and sequenced so the cash hits when you actually need it.
Each pool is a different rulebook with a different counterparty. We unify them into a single 8–14 page strategy memo with the math sourced and cited line-by-line.
SGIP's generation budget closed to new applications at the end of 2025 — we tell you that plainly and value it at zero. What we map is what remains: SGIP storage and the equity-resiliency adder for a paired battery, plus any successor or CEC program your site can actually claim.
The flat 30% post-OBBBA ITC math, the cost-basis the credit sits on, transferability vs. direct-pay strategy, and the documentation set the IRS will actually accept.
If your site has digester gas, dairy biogas, or landfill gas, the RFS Renewable Identification Number revenue can rewrite the unit economics.
When to file Rule 21, what export configuration keeps you out of the multi-year new-load queue, and what to expect from the PG&E interconnection process for a non-export plant.
California's legacy SGIP generation incentive closed to new applications at the end of 2025 (CPUC D.25-12-003). We treat it as zero. Any successor program is upside — never a line in your base case.
So the stack that actually moves a fuel-cell project's economics is the flat 30% federal ITC (IRC §48), MACRS depreciation, biogas RIN revenue where the site has digester or landfill gas, and — for a paired battery — what remains of SGIP storage and the equity-resiliency adder. We size each one, mark it firm or feasibility, and sequence the filings.
A representative natural-gas fuel cell project before incentives, after the flat 30% federal ITC, after MACRS depreciation benefit, and after biogas RIN treatment if the site qualifies. SGIP's generation budget is closed and counted as zero. Numbers are illustrative — every site is bespoke.
Three artifacts, one signed memo. Sourced and cited. Ready to file or hand to a tax counterparty.
Plain-English narrative of the filing sequence, the dependencies between credit pools, and the milestones at which each credit becomes claimable. Stripped of jargon, sourced line-by-line.
Base, conservative, and aggressive scenarios with the assumption table called out. ITC transferability discount, MACRS timing, and RIN price volatility modeled separately.
Exhibits that drop into the Rule 21 packet and the tax-credit substantiation file. Cost-basis documentation checklist included.
A pipeline-gas site at a hospital is two weeks. A multi-meter biotech campus with biogas potential and equity-resiliency overlay is closer to six. Pricing reflects scope — quoted in writing before kickoff.
Write directly to the single email of record with your site address. We'll confirm scope, pricing, and a delivery window within 24 hours.