Bearing Advisory is an independent advisory firm helping owners, developers, and investors navigate complex energy and sustainability incentives with confidence.
We provide engineering-driven, tax-aware guidance at the point where incentives, capital decisions, and real projects intersect.
Energy & sustainability incentives advisory
Engineering-based eligibility and performance analysis
Incentive positioning for new construction and retrofits
Risk-aware documentation and support
Section 179D, known as the Energy Efficient Commercial Buildings Deduction, allows property owners and designers to claim a federal tax deduction for installing energy-saving systems, with 2026 rates ranging from a base of $0.59 to $1.19 per square foot up to a "bonus" rate of $2.97 to $5.94 per square foot if prevailing wage and apprenticeship requirements are met.
The Investment Tax Credit (ITC), now transitioning to the tech-neutral Clean Electricity Investment Credit (Section 48E) for projects starting in 2025, provides a federal tax credit for a percentage of the total cost of installing renewable energy systems, with a 2026 base rate of 6% that jumps to 30% if prevailing wage and apprenticeship requirements are met.
A Cost Segregation Study is an engineering-based analysis that accelerates tax deductions by reclassifying portions of a building’s 39-year structural cost into shorter 5, 7, or 15-year recovery periods, typically yielding an immediate first-year tax benefit of 15-30% of the reclassified assets, utilizing the restored 100% bonus depreciation.
Bearing Advisory operates differently from volume-driven providers.
Senior-led – every engagement benefits from direct experience
Integrated – designed to support tax, legal, and finance teams
Defensible – built for scrutiny, not just modeling
Clients come to us for clarity in gray areas. and to avoid surprises later.
If you’re planning a project, evaluating an incentive, or want a second opinion before proceeding, we’re happy to talk.