div id="message-list_1775056195.869989">Emporia is a leading technology company revolutionizing home energy by providing affordable, integrated solutions that empower homeowners to optimize energy usage to reduce costs and carbon footprint. The economics run through third-party ownership: with the residential homeowner credit (IRC §25D) expired as of December 31, 2025, the federal Investment Tax Credit on a home battery can be captured by the business owner of the asset — the SPV holding the deployed batteries — and monetized through tax equity and/or §6418 transfer sales.