
Tau Partners
--- Our Approach
Structured to repurpose tax liabilities into impact investments, Tau partnerships and funds amplify marketplace growth - leveraging the confluence of Big Data, Transformative Energy Infrastructure, and the Inflation Reduction Act ("IRA") - to enhance after-tax returns for our Limited Partners at this pivotal moment in time.
Federal and State Tax Credits
Inflation Reduction Act ("IRA") Credits – Specialization
- §48 and §48E Investment Tax Credits (ITC)
- §45 and §45Y Production Tax Credits (PTC)
- §45V, §45X, and §48C Specialty Manufacturing and Production Credits

Tax Equity Partnerships
Real Property Tax Benefit Allocation – Focus
- Passive and Active Income Tax Strategies
- Cost Segregation, MACRS, and Bonus Depreciation
- Low Risk Profile and Asset-Backed

Energy Attribute Instruments
Energy-based Investment Benefits – Value-Add
- Renewable Energy Certificates (REC)
- Zonal Resource Credits (ZRC)
- Emission Reduction Credits (EMC)
- Specialty Markets - Carbon and Water Credits

Tax Equity Funds
Tax Equity Asset Optimization ​ – Opportunistic
- Tax Credit Transfer Utilization
- Alternative Infrastructure Structuring
- Geographically Distributed Asset Portfolio

At-A-Glance
01.
$325 million
Tax Credit and MACRS target for Q1-2025
02.
18% IRR
Internal Rate of Return Hurdle, after-tax
03.
50+ RE assets
to be Placed-in-Service target for Q1-2025
04.
625 MW
RE Assets in support of Edge Data Centers
05.
6 year hold
LP recapture risk - 20% sunset per annum