Forensic Verification for the §179D Sunset Economy

Cryptographically verified energy efficiency data for tax credits, carbon markets, and ESG compliance — built for heavy industry, real estate portfolios, and institutional capital.

Every commercial building in America is leaking capital.

Building owners leave billions in tax deductions unclaimed because they lack forensic-grade documentation. Meanwhile, IRA enforcement tightens and the §179D deduction window is closing. The gap between available incentives and verified claims represents one of the largest capital inefficiencies in commercial real estate.

$1.88/ft²

§179D deductions unclaimed

Average per commercial building

73%

FEOC audit exposure

Of current claims lack forensic documentation

$2.4B

Annual RAP savings potential

In asphalt circularity credits

How Aethex solves it

Three-stage verification pipeline from field capture to audit-ready output.

Forensic Capture

Certified field specialists deploy calibrated thermal sensors and 3D Gaussian Splatting to capture building energy profiles with sub-degree accuracy.

Cryptographic Verification

Each data capture is timestamped, geotagged, and anchored to the Solana blockchain, creating a tamper-evident chain of custody for every measurement.

Audit-Ready Output

Complete documentation packets formatted for tax credit certifiers, Treasury filings, and institutional due diligence — generated in minutes, not weeks.

Why now

June 30, 2026

§179D Sunset

The commercial building energy efficiency deduction expires. Every qualifying building not yet documented represents stranded capital.

2025–2026

IRA FEOC Enforcement

Foreign Entity of Concern rules tighten mineral provenance requirements. Unverified supply chains face disqualification from clean energy credits.

Effective 2026

SEC Climate Disclosure

Publicly traded companies must report Scope 1, 2, and 3 emissions. Forensic-grade data becomes a compliance requirement, not an option.

Growing

Institutional RWA Demand

PE firms and infrastructure funds require verified real-world asset data for underwriting. Unstructured ESG claims no longer meet institutional diligence standards.

Technology

Purpose-built verification infrastructure combining field-grade sensors with blockchain auditability.

Solana Blockchain

High-throughput, low-cost transaction anchoring for cryptographic proof of every capture event.

3D Gaussian Splatting

Volumetric scene reconstruction from field scans, capturing spatial energy data at sub-centimeter resolution.

AI Forensic Engine

Automated document extraction, thermal anomaly detection, and compliance cross-referencing.

ZKP Asset Passports

Zero-knowledge proofs enable data verification without exposing proprietary building information.

Who it's for

Real Estate Owners & Portfolio Managers

Document §179D eligibility across multi-property portfolios. Maximize deductions before the sunset deadline with forensic-grade verification.

Tax Credit Certifiers

PE firms and specialty tax accountants receive audit-ready documentation packets that meet Treasury filing standards.

Industrial Operators

Refineries, asphalt plants, and biochar producers verify material circularity and carbon removal for sustainability credits.

Institutional Investors

PE, infrastructure, and climate funds access verified real-world asset data for underwriting and ESG reporting.

Trusted by forward-thinking organizations

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§179D

Multi-Family Portfolio Verification

A Southern California property management firm documented §179D eligibility across 23 buildings, capturing $1.2M in previously unclaimed deductions.

Read case study →

“Aethex gave us the documentation rigor our certifiers required. We went from 30% §179D capture rate to 94% across our portfolio.”

VP of Tax Strategy

Regional Real Estate Investment Trust

Book a 20-minute pilot conversation

See how Aethex maps to your portfolio, compliance requirements, or credit pipeline. No commitment. No pitch deck.

Calendar scheduling embed (Calendly / SavvyCal) — coming soon