Waunakee board approves Baker Tilly consulting agreement for police solar tax-credit work, contingent on funding certainty

The Waunakee Village Board authorized moving forward with Baker Tilly advisory services to pursue renewable energy (IRA) tax-credit work for a planned small solar installation at the police department, provided the consultant delays most work and billing until after project completion and funding certainty.

Renee (village staff) summarized responses from Baker Tilly to trustees’ earlier questions about timing, costs and risk if federal tax credits changed. Baker Tilly said most of its work can occur after project construction is completed and that it can defer billing until project completion; the firm also told staff that projects under 1 megawatt are treated as eligible for the 30% base credit without prevailing-wage/apprenticeship requirements in many instances.

Trustees expressed concern about federal tax-law uncertainty but supported proceeding if the contract allowed the firm to defer work and billing until funding was firm. Trustee Sam Kaufmann and Jack Heinemann voiced concerns about risk; Jack said he would proceed if the contract deferred costs until certainty. The board voted to proceed on that basis and adopted a motion to approve the agreement with the condition that Baker Tilly not start work until there is “some surety that it's passed through Congress.”

Staff clarified there is no contractual penalty for canceling Baker Tilly’s work; the village would owe only for work already performed. Renee said the tax credit would likely be claimed on a 2026 tax filing if construction completed in 2025, and typical Baker Tilly analysis would take two to six months after project completion.