For high-income W‑2 earners
This deduction has been in the tax code since 1913. Your W‑2 never mentioned it.
It works against the income your paycheck produces, what the code calls ordinary income. Almost nobody who earns a salary has ever heard of it.
Accredited investors only.
Every April you write the biggest check of your year, on income that was already taxed out of every paycheck.
You did everything right. You maxed the 401(k). Your CPA files a clean return. That check is still the largest one you write.
Somewhere along the way, you accepted that. Earning more just makes the number bigger.
That assumption is the most expensive thing most high earners believe.
There's a reason your CPA has never brought it up.
It's not hidden. It just doesn't apply to most people, and nothing in a payroll record ever gave your CPA a reason to mention it.
The tax code treats two things differently. Earning a paycheck, and putting money to work in the things the country wants built.
One side gets withholding. The other side gets the deductions.
The code doesn't care which side you started on. It only cares where your money sits.
So what is it? Partners here work toward a targeted 70% first-year deduction against ordinary income, the kind reported on your W‑2. Targeted, not guaranteed. The outcome depends on the projects and on your own tax situation.
The figure arrives printed to the dollar on a K‑1, the form partners receive, no later than March. It applies to the tax year you invest in, not the one after.
More than 200 accredited partners participate today. Most of them spent their careers earning a wage.
The plain terms.
A Reg D 506(c) private placement.
Accredited investors. Over $1M net worth not counting your home, or income over $200K in each of the last two years ($300K with a spouse).
Direct participation in domestic energy development. That's why the deduction exists.
Not liquid. This isn't something you cash out of on short notice.
Targeted, not guaranteed. Your outcome depends on the projects and your own tax situation.
Not tax, legal, or investment advice. If this rules you out, the four questions below will say so.
If that sounds like you, the next step is a 15 to 30 minute call. We'll confirm whether the deduction applies to you and hand you the figures your CPA will ask for.
Four questions first. About a minute. No obligation, and nothing to sign.
↓ Start here. Four questions
Question 1 / 4