Agenda Item
ii. Contract Award ~ Professional Tax Services ~ Federal Clean Energy Rebates ~ Updated 6.5.2025
Summary: Presented by: Mr. Erick Hofstetter, Chief Operating Officer, Division of Operations
Request: It is requested that the DeKalb County Board of Education (“the Board”) approve a contract award to TransTax Advisors LLC to provide strategic support and services in identifying and filing for eligible Federal tax credits and incentives related to clean energy initiatives.
Why: Engaging TransTax Advisors, LLC allows DCSD to pursue financial incentives that would otherwise be difficult to identify and secure internally. These include Federal excise tax credits for propane fuel use and EV-related rebates. TransTax will develop strategies, identify eligible opportunities, and file the necessary documentation to maximize DCSD’s tax incentive recovery.
Details: The contract supports DCSD’s clean energy initiatives and cost-reduction strategies by leveraging expert tax services to recover Federal incentives and refunds associated with propane buses and EV infrastructure. TransTax will review historical and current tax and fuel transaction data to identify both retrospective and prospective tax incentive opportunities. DCSD will retain final approval on which opportunities to pursue. TransTax will file claims, manage correspondence, and coordinate any inter-agency communication.
The term of the contract is a one (1) year contract with two (2) optional renewals.
Compensation is entirely performance-based:
25% f any retrospective tax savings/credits/refunds secured.
20% f any prospective tax savings realized during the contract term.
As below, this service does not require competitive solicitation per Board Policy Purchasing DJE:
II. B. Definitions
Professional services may also include services rendered by an individual licensed under Title 43 of the Official Code of Georgia who is in good standing and that individual is performing that service.
Examples f professional services include: accountants, actuaries, appraisers, architects, attorneys, brokerage firms, business consultants, educational consultants, engineers, financial advisors, land surveyors, landscape architects, mental health professionals, occupational therapists, physical therapists, physicians, program managers, psychologists, public relations professionals, recruiters, researchers, real estate appraisers, real estate brokers, speech-language pathologists, software engineers, translators, web designers, and members of state-regulated professions.
Professional services are typically better suited to a qualitative or subjective method of assessment, rather than a rigidly quantitative or objective method of assessment.
III B. 4. Competitive Selection of Capital Projects:
Exceptions to Competitive Selection:
Contracts for professional services, as defined above, shall be awarded in the manner best suited to allow a full assessment of professional abilities and other relevant criteria, while also ensuring an open and fair selection process that engenders public confidence. Competitive bidding seldom will be the best method for selecting professional services.
Financial impact: There is no financial impact associated with engaging TransTax. Compensation is entirely performance-based, aligning TransTax's incentives with the client's success. The fee structure is as follows:
Retrospective Success Fee: A 25% fee is applied to the total value of incentives secured through TransTax's efforts, payable upon realization of these incentives.
Based n Propane Fuel Consumption, we estimate a refund f $660,000.00 for the period July 2021 through December 2024.
TransTax fee from this amount would be $165,000.00, resulting in a net $500,000 t the district.
Prospective Success Fee: A 20% fee is applied to the projected value of future incentives identified and secured by TransTax, payable upon their realization.
This incentive-based approach ensures that TransTax's compensation is directly tied to the tangible benefits delivered to the client, with no financial obligation unless measurable incentives are secured.
Contact: Mr. Erick Hofstetter, Chief Operating Officer, Division of Operations, 678-676-1483
Mr. Raymond E. Stanley, Executive Director, Student Transportation and Fleet, 678-898-8055
Mr. Bernando C. Brown, Director, Student Transportation, 678-875-0090
Effective: Upon Board Approval
Status: Approved by the Office of Legal Affairs
TransTax Advisors
DeKalb County Schools
Federal Clean Energy Rebates
About Us
• Leader: CEO and President: Brett Duvall, Esq. “TransTax Advisors is an attorney-led
tax consulting firm focused on
• Experience: Team of professionals with a combined 20+ years of
recovering and reducing the burden
experience working to recover various indirect taxes in the of indirect taxes imposed at the
transportation and logistics industry. federal, state and local level for
• Clients and Prospects: Over 100+ school districts and other tax- businesses and organizations with
exempt entities (municipalities, transit agencies, etc.). transportation and logistics
operations.
• Results Driven: Nearly $15M in savings since 2023.
Our unique approach to recovery
• Issues:
reviews, reverse audits, and
• Indirect Taxes in the Transportation Industry (focus on motor compliance assistance has resulted
fuels, sales and excise taxes). in tax refunds and credits.”
• Clean energy related credits and incentives.
• Process: Administrative, Low-Lift, No Risk
• Success-Based Fee: Our fee is a percentage of the savings
secured by the client.
Clients Nationwide
TransTax works to secure Federal Clean Energy incentives for over 100+ entities nationwide. This includes
school districts, municipalities, transit agencies, and other tax-exempt entities with fleet operations.
Federal Propane Rebates
Federal incentive authorized by the Department of Treasury/IRS for the
sale or use of alternative fuels in motor vehicles.
• Rebate is available as a refund for tax-exempt organizations that sell or use
alternative fuels in their own fleet.
• Rebate amount is $0.50 per DGE/GGE – ex. For CNG, works out to about
$0.30 - $0.40 per gallon.
• Includes: Propane, CNG and LNG
How to Qualify?
• Sell or use alternative fuels in motor vehicles
• Secure valid registration from IRS.
How to Claim the Rebate?
• Follow IRS Guidance
• File claim and work with IRS to resolve.
• Rebate was only authorized by Congress for qualifying activity through
December 31, 2024.
• Claims for prior periods can be made for 3 years.
• Next filing deadline: June 30, 2025 or December 31, 2025, depending on an
entity’s taxable/fiscal year.
DeKalb County School Fleet & Estimates
• ~ 200 Propane Buses
• Typically (1) propane bus generates $3,000 - $4,000 in credits over a full (3)
year claim period
• Estimated Range: $600,000 - $800,000
Federal EV Rebates for DeKalb
Line Item Qty Cost (per unit) EPA Funding Applicant Cost Leveraged Total Project Federal Incentive Incentive Estimate
Costs Costs
Project Manager 1 $285,600 $285,600 $0 $0 $285,600
Project Staff 1 $91,800 $91,800 $0 $0 $91,800
Total Personnel $377,400 $0 $0 $377,400
Class 7 zero- 50 $385,000 $17,250,000 $2,000,000 $0 $19,250,000
45W EV Bus Credit $2,000,000 - Discuss if
emission
these figures are
electric school
representative.
bus
AC Level 2 44 $19,200 $844,800 $0 $0 $844,800 30C EV Infrastructure
charger (19.2 Credit $0 – Discuss if these
kW) (240 V) figures are
representative or if
DC fast charger 6 $70,200 $421,200 $0 $0 $421,200 DeKalb has incurred
(DCFC, 60 kW) out-of-pocket costs for
(480 V) EV infrastructure.
Vehicles and Infrastructure $18,516,000 $2,000,000 $0 $20,516,000
Electrical 1 $0 $0 $0 $200,000 $200,000
service
equipment
upgrades for
two sites
Additional EVSE 1 $1,198,000 $1,198,000 $0 $0 $1,198,000
installation for
new depot
Total Equipment and Construction $19,714,000 $2,000,000 $200,000 $21,914,000 TOTAL INCENTIVES $2,000,000
Sources: https://simbli.eboardsolutions.com/Meetings/Attachment.aspx?S=4054&AID=1702034&MID=117969e
Summary of Estimated FED Rebates for DCSD
Federal Incentive Estimate Period Covered Next Deadline
Federal Propane Rebates $700,000 July 2021 – December June 30, 2025
2024
Federal EV Bus Rebate $2,000,000 January 2024 – Current Depends on when buses
(Determine when buses were placed in service.
will be placed in service)
Federal EV Infrastructure $0 January 2024 - Current Check placed in service
date.
Solar PV? Microgrid? $- January 2024 - Current Check placed in service
Battery Storage? date.
Total Clean Energy $2,700,000
Rebates
Engagement Structure
Fee Structure: Invoice sent after funds received by you according to the
period:
• Historical Savings: Once engaged on a specific item area or issue,
TransTax is compensated on a 25% of the gross savings received by
the client related to any historical credits or refunds introduced,
calculated, and incorporated by TransTax into any refund filings
and/or credits to current reporting liabilities.
• Future Savings: TransTax is compensated on a 20% of the gross
savings received by the client related to any future credits or refunds
introduced, calculated, and incorporated by TransTax into any
refund filings and/or credits to current reporting liabilities.
Engagement Letter: We will issue a separate engagement letter for
significant tax consulting services. This letter will delineate the scope of
the services to be provided and the associated fees. You will have the
opportunity to review and approve these fees before we commence our
Services.
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426-0645.