Quick Answer: ThermoVault is a patented thermal energy storage system embedded into your building’s foundation, turning it into a thermal battery that stores renewable energy as heat or cold. The patented technology enables the transfer of thermal fluids between heat storage units, ensuring optimal heat distribution and retention throughout the foundation. This design not only maximizes energy efficiency but also aligns with the 30% federal tax credit under the Inflation Reduction Act, helping lower your carbon footprint while reducing energy costs.

Quick Answer: ThermoVault’s patented design integrates the entire foundation into a thermal energy storage system, making it a critical component of the energy-saving technology. The full cost of the foundation—including excavation, HVAC, controls, and materials—is designed to be eligible for the federal tax credit under IRS guidelines. Detailed Explanation: ThermoVault Storage Foundation transforms your building’s foundation into a powerful thermal energy storage medium. This patented innovation makes the foundation itself a central part of the system, enabling it to store and distribute thermal energy efficiently. Unlike standalone energy storage systems, ThermoVault seamlessly integrates into the structural foundation, ensuring that it is both functional and energy-efficient. Here’s why the entire foundation qualifies under IRS guidelines: 1. Energy Storage Integration: ○ The IRS allows tax credits for energy storage systems that meet capacity requirements (3 kWh for residential systems, 5 kWh for commercial systems). ThermoVault’s foundation-based design stores energy directly within materials like concrete, CLSM, or sand, ensuring that the foundation is a functional part of the system. ○ Since the foundation acts as the primary thermal storage medium, all associated costs are considered essential to the system’s functionality. 2. IRS-Eligible Expenses: ○ The IRS explicitly allows tax credits for the entire cost of qualifying systems, including all materials and labor required for installation. For ThermoVault, this includes: ■ Excavation: Preparing the site for the foundation. ■ Foundation Costs: Materials such as concrete, CLSM, or sand. ■ HVAC Integration: Connecting the system to heating and cooling infrastructure. ■ Controls and Automation: Systems that regulate thermal energy distribution. ■ Engineering and Installation: Labor and design costs associated with integrating ThermoVault. 3. Patented Design Advantage: ○ ThermoVault’s patented design is specifically engineered to align with IRS criteria for energy storage tax credits. By integrating the entire foundation into the system, ThermoVault maximizes the eligible expenses for the 30% federal tax credit, reducing upfront costs for homeowners and businesses. How Does This Benefit You? By including excavation, HVAC, controls, materials, and labor in the tax credit calculation, ThermoVault makes energy storage more affordable and accessible. For example, if your total foundation cost is $60,000, you could receive an $18,000 tax credit (30% of $60,000), significantly lowering the overall cost of your project. ThermoVault’s comprehensive approach ensures that you’re not only investing in cutting-edge energy storage but also maximizing the financial benefits available under current federal tax incentives.

There are many ways to build a foundation to qualify for the tax credit. Essentially, the foundation must include systems that efficiently store and transfer thermal energy. Here’s a straightforward approach: 1. Include at Least Two Thermal Storage Areas: ● A qualifying foundation must have at least two distinct thermal storage zones. These zones enable energy to be stored in one area and transferred to another for heating or cooling purposes. 2. Use the Concrete Floor as One Thermal Storage Zone: ● The concrete floor of the foundation can serve as a primary thermal storage area. By integrating PEX tubing or similar conduits within the concrete, heat energy can be stored and distributed efficiently. 3. Incorporate Advanced Thermal Storage Systems: ● Systems like the Thermal Energy Storage Foundation (TESF), which utilizes layered materials and controlled low-strength material (CLSM), can optimize heat storage and transfer. TESF systems integrate seamlessly with renewable energy sources like solar thermal collectors or air-to-water heat pumps, maximizing energy efficiency. 4. Ensure Proper Insulation and Zoning: ● Thermal storage areas should be well-insulated to minimize heat loss. Horizontal insulation layers or cellular concrete can enhance efficiency by maintaining stable temperatures in each storage zone. 5. Facilitate Energy Transfer Between Zones: ● The foundation must include a mechanism for transferring thermal energy between zones. This is typically achieved through hydronic systems (PEX tubing filled with heating-energy-transfer fluid) or other fluid-based conduits that allow heat to flow efficiently between the thermal storage areas.

There are several types of advanced controllers available that can manage the transfer of heat or cooling fluids between zones as needed. Here’s how these systems work: ● Use a Versatile Controller: A controller like the RESOL DeltaSol MX is an excellent example of such a system. It can accommodate up to 36 temperature sensors, humidity sensors, flow meters, and other inputs. These sensors gather real-time data, allowing the controller to make precise decisions about where and when to move thermal energy. ● Integrate Relays and Programmable Logic: With built-in relays and programmable logic, the controller directs fluid to the appropriate zones based on the conditions it is configured to manage. For example, it can transfer excess heat from one storage zone to another or deliver it to specific areas of a building that require heating or cooling. ● Maximize Efficiency and Adaptability: Such controllers are versatile and adaptable, ensuring efficient energy use and maximizing the effectiveness of the thermal storage and distribution system.

Quick Answer: ThermoVault offers unmatched efficiency, flexibility with materials, and dual-purpose functionality as both energy storage and structural foundation. Detailed Explanation: ThermoVault Storage Foundation (TESF) is a groundbreaking thermal energy storage system that integrates directly into your building’s foundation. Here’s why it stands out from other systems: 1. Dual-Purpose Design: Unlike standalone thermal storage systems, ThermoVault leverages your foundation itself as the energy storage medium. This dual-purpose design means ThermoVault not only supports the structure of your building but also stores thermal energy to power heating and cooling systems. 2. Unmatched Efficiency: ThermoVault is engineered to store up to 20 kWh of energy per cubic yard of Controlled Low-Strength Material (CLSM). This thermal capacity ensures reliable energy storage and distribution for extended periods, with custom designs allowing energy storage for weeks at a time. 3. Advanced Automation: ThermoVault’s built-in automation technology manages the transfer of heat or cooling between zones within the building. For example: ○ Heat stored in one part of the foundation during the day can be distributed to colder zones at night. ○ Cooling energy can be transferred to high-use areas during peak hours, ensuring comfort and efficiency. 4. Flexibility with Materials: ThermoVault adapts to a variety of materials, including: ○ Concrete: Durable and widely available. ○ CLSM: Optimized for thermal storage with self-compacting properties. ○ Sand: Cost-effective for traditional thermal energy systems. 5. Environmental Impact: By reducing reliance on fossil fuels and optimizing renewable energy use, ThermoVault contributes to a sustainable future. It stores excess renewable energy during off-peak times, ensuring nothing is wasted and reducing overall energy demand. 6. Cost Savings: ThermoVault reduces heating and cooling expenses by storing energy efficiently and redistributing it when needed. Combined with eligibility for the 30% federal tax credit, ThermoVault becomes a cost-effective solution for homeowners and businesses alike. 7. Longevity: ThermoVault is built to last a lifetime, using durable materials that require minimal maintenance. Its design eliminates the need for frequent replacements, unlike some standalone energy storage systems. Comparison with Traditional Systems: Traditional thermal energy storage systems often require standalone equipment and separate infrastructure, adding complexity and cost. ThermoVault simplifies this process by integrating energy storage directly into the foundation, saving space, reducing upfront costs, and providing superior thermal storage capabilities

The tax credit covers 30% of the system cost, including excavation, foundation, thermal storage, HVAC, controls, and engineering. For example: ● A $60,000 project may receive a $18,000 tax credit. ● A $200,000 project may receive a $60,000 tax credit. ● A heat pump alone has a maximum credit of $2,000

Quick Answer: Yes, many states and local programs offer incentives for energy-efficient systems like ThermoVault. Check with your state or utility provider for more details

Quick Answer: Yes, ThermoVault is eligible for tax credits in both new construction and retrofit applications.

Quick Answer: No. ThermoVault qualifies as a standalone energy storage system under the Inflation Reduction Act. Pairing it with renewable energy sources is not required but can unlock additional incentives.

Quick Answer: Use IRS Form 5695, listing costs on Lines 5a and 5b, and attach the form to your tax return for the year the system is operational Detailed Explanation: To claim the 30% federal tax credit for your ThermoVault system, follow these steps on IRS Form 5695 (Residential Energy Credits): 1. Check Box 5a: ○ Answer “Yes” if your system has a storage capacity of 3 kilowatt hours or more, which qualifies it as battery storage technology. 2. Enter the Total Cost on Line 5b: ○ Include the full cost of all qualified expenses, such as excavation, foundation, HVAC, controls, engineering fees, and installation costs. This total represents the allowable expenses for the tax credit. 3. Calculate Your Credit on Line 6b: ○ Multiply the total cost entered on Line 5b by 30%. This is the amount of your federal tax credit. Example Calculation: If the total system cost is $60,000: ● Line 5b: Enter $60,000. ● Line 6b: $60,000 × 30% = $18,000 tax credit. Attach the completed Form 5695 to your federal tax return for the year your ThermoVault system becomes operational.

Quick Answer: No, but keep your invoices, receipts and your ThermoVault Installation Authorization Packet,, for your records in case of an audit. Tax Codes that pertain to Energy Credits Residential Energy Credits: ● Section 25D – Residential Clean Energy Credit: This section offers a tax credit for homeowners who install qualified clean energy systems, such as solar panels, wind turbines, geothermal heat pumps, and fuel cells, in their residences. The credit covers a percentage of the cost of these systems, including installation. IRS ● Section 25C – Energy Efficient Home Improvement Credit: This provision provides a tax credit for specific energy-efficient home improvements, including certain HVAC systems, water heaters, insulation, windows, and doors. The credit amounts and eligible improvements are subject to annual limits. I RS Commercial Energy Credits: ● Section 48 – Investment Tax Credit (ITC): This section offers a tax credit for businesses that invest in energy property, including solar energy systems, fuel cells, and small wind turbines. The credit is a percentage of the investment cost and varies depending on the type of property and the year it was placed in service. IRS ● Section 179D – Energy Efficient Commercial Buildings Deduction: This provision allows a deduction for the cost of energy-efficient improvements to commercial buildings, such as enhancements to lighting, HVAC systems, and building envelopes. The deduction amount is based on the energy savings achieved and the square footage of the building. IRS Below is from IRS fact sheet FS-2022-40. December 2022 Q4. May a taxpayer carry forward unused credits to another tax year? (added December 22, 2022) A4. The rules vary by credit. • Under the Energy Efficient Home Improvement Credit: a taxpayer may not carry the credit forward. Thus, if a taxpayer does not have sufficient tax liability to claim all or a portion of the credit in the year in which the related property for which the qualifying expenditure is placed in service, the unused amount of the credit may never be claimed. • Under the Residential Clean Energy Property Credit: a taxpayer may carry forward the unused amount of the credit to reduce tax liability in future tax years. Q3. Is a taxpayer who is subject to the alternative minimum tax (AMT) eligible to claim the credits? (added December 22, 2022) A3. Yes. A taxpayer who is subject to the AMT is eligible to claim both the Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit and may offset the AMT with those credits. These sections of the tax code are designed to incentivize the adoption of energy-efficient technologies and renewable energy systems in both residential and commercial properties. For detailed information and to determine eligibility, it's advisable to consult the IRS guidelines or a tax professional.