Overview
Kam Mote helps developers, sponsors, and credit buyers turn complex energy tax credit positions into clear, defensible outcomes. He advises on Investment Tax Credit (ITC) and Production Tax Credit (PTC) qualification and calculation, Prevailing Wage & Apprenticeship (PWA) compliance, the Advanced Manufacturing Production Credit (§45X), and credit transferability under §6418 — guiding clients from beginning-of-construction through placed-in-service, bonus adder qualification, and audit-ready documentation.
Buy-side and sell-side transaction teams engage Kam for technical due diligence on transferable credits, where he is known for translating statutory and regulatory nuance into positions that hold up under counsel, insurer, and IRS scrutiny. His mechanical engineering background — paired with prior operations and capital project leadership in industrial manufacturing — lets him read system designs, cost segregation studies, and construction records with an engineer's eye, then frame conclusions in tax-technical language sponsors and investors can act on.
Areas of focus
- ITC (§48 / §48E) eligibility, calculation, and diligence
- PTC (§45 / §45Y) qualification and computation
- Prevailing Wage & Apprenticeship (§§45(b)(6), 48(a)(10)–(11)) compliance and remediation
- Tax credit transferability (§6418) — buy-side and sell-side diligence
- Advanced Manufacturing Production Credit (§45X)
- Cost segregation and R&D credits (§41) for energy and industrial taxpayers
- OBBBA, beginning-of-construction, and Foreign Entity of Concern (FEOC) analysis
Education