Energy Tax Credit Legal Advisory Services

North Georgia EMC is seeking a qualified law firm to provide legal advisory services and due diligence for the implementation of utility-scale battery energy storage systems across three counties in Appalachia. The project involves the collective deployment of up to 5 MW and 20 MWh of storage capacity. The primary objective of the engagement is to secure and maximize 48E direct pay tax credits, including the base 30 percent credit for prevailing wage and apprenticeship requirements, with potential additional bonuses for domestic content and energy community eligibility. The selected firm will provide guidance on project structuring, procurement, contracting, and Direct Pay legal requirements under Section 6417, while ensuring all credits are substantiated and defensible against IRS audits. To be eligible, firms must demonstrate direct, project-level experience with Section 48E tax credits and battery energy storage projects. The contract requires strict adherence to federal regulations, including the Davis-Bacon Act, the Contract Work Hours and Safety Standards Act, the Copeland Act, and Build America, Buy America provisions. Additionally, the firm must ensure compliance with various civil rights and accessibility laws, such as Title VI of the Civil Rights Act and the Americans with Disabilities Act. Proposals are due by December 11, 2026, and will be evaluated based on technical expertise and the most advantageous proposal, with top-ranked candidates undergoing interviews to validate their capabilities.