
MEDIUM PROJECT
CASE STUDY
Maximizing Tax Benefits with a $350,000 Leveraged Investment
This client participated in a $700,000 EV infrastructure project using EV Power Wheels Leveraged model, contributing just $350,000. Leveraging this structured model, the investor unlocked over $479,000 in tax benefits and income in Year 1 alone, effectively eliminating capital risk while generating 20 years of passive income.

Client Profile
A California-based Business Owner earning $1,000,000 annually, filing jointly, with a projected tax liability of $473,000, was seeking an IRS-compliant way to offset a large portion of their tax exposure using bonus depreciation and the federal Investment Tax Credit (ITC).



Investment Overview:
The client committed $350,000 to a $700,000 EV charging installation project through EV Power Wheels Leveraged Model. The structure provided full access to tax incentives, including a 30% ITC and 100% bonus depreciation, while offering a contracted 5% preferred return on capital.

Tax Benefits & Immediate Savings:
In Year 1, the client received:
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$210,000 Federal Investment Tax Credit
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$220,150 in Federal Bonus Depreciation Tax benefit.
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$14,420 in State MACRS Depreciation tax benefit
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$35,000 in Minimum Guaranteed Payment
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$33,038 in Loan Payment
This resulted in $446,532 in Total Year 1 tax savings and Cash Flow, reducing the investor’s Net ‘At Risk’ capital to –$96,532.


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Net ‘At Risk’ Capital & Returns
With total Year 1 benefits exceeding the initial investment, this project turned the client’s capital position positive within the first year, before factoring in the remaining 19 years of passive income.
This strategy offers a front-loaded tax shield, reliable returns, and a fully passive ownership experience supported by long-term lease contracts.

Long-Term Revenue & Financial Gains
This $700,000 EV project, funded through a $350,000 leveraged investment, delivers both immediate tax relief and long-term income, structured to optimize total return on capital.
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In Year 1, the investor received $446,532 in combined tax benefits and lease cash flow, resulting in a
–$96,532 Net 'At-Risk' capital position.
From Years 2 to 20, the project generates:
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$35,000/year in guaranteed lease payments
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The Guaranteed Lease Payments cover the $33,038/year Loan Payment
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Growing profit participation, rising from $3,444 in Year 3 to $26,936 in Year 20​
By the end of Year 20, total cumulative net cash flow reaches $884,052, delivering a 2.53x Multiple on Invested Capital (MOIC).
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The structure front-loads all tax benefits while delivering consistent, compounding returns—making it an ideal fit for high-income business owners seeking a passive, IRS-compliant tax shelter with real asset backing.

Alex M.
"This structure gave me significant tax relief while preserving liquidity. It outperformed every other tax strategy I evaluated."