§48E Qualified Facility
§48E Qualified Facility
ScanPort™ is engineered to operate Beyond Net Zero, producing more clean power than it consumes — and directing that surplus toward programs that support children and youth through ScanKids™. https://scanportokc.alasdairdouglas.org
ScanPortOKC is a $650 million national prototype under development in Oklahoma City metro — one of the first U.S. facilities designed to enable full body scanning in one visit, bringing together seven advanced digital scanning modalities in a single 10-acre campus, to build an AI enabled DigitalTwin™ of each participant.
With a focus on Pediatric Diseases and long-term effects of COVID-19.
Every community has families who are struggling with pediatric conditions and the long-term effects of Long COVID. ScanPort’s 501(c)(4) foundation—supported through the ScanKids™ mission—exists to give those families access to better resources and long-term support. And now, under current federal incentives, individuals can use their tax offsets to help build the energy and scanning infrastructure that will support these programs for years to come. The entire site is designed to operate Beyond Net Zero, producing more clean power than it consumes—and directing that surplus to benefit children and youth through ScanKids™.
In 1984, we helped pioneer one of the earliest custom applications of the 40′ ISO Intermodal Container. Long before modular construction became mainstream, we used this form factor to build self-service storage units that still look modern 40 years later.
At the time, these units qualified for a 10% investment tax credit and five-year depreciation, and major financial institutions acquired them specifically for those incentives.
Today, we return to that same proven platform — but with a far more advanced mission.
The ISO form factor provides the ideal foundation for combining:
clean-energy generation,
thermal storage and transfer,
micro-AI compute nodes,
high-security digital and physical infrastructure,
high-speed global connectivity, and
the most advanced multi-modality digital scanning systems in the world.
Each GreenBox™ captures and manages thermal energy, converts it to clean electricity, and operates high-density AI systems. These engineered attributes enable each GreenBox™ to qualify as a §48E Qualified Facility.
Federal Incentives (Clean Electricity Program)
GreenBox™ units ordered with a 10% deposit before December 31, 2025 may be eligible for:
100% Bonus Depreciation in 2025, and
40% Clean Electricity Investment Tax Credit (ITC) in 2026,
assuming domestic-content thresholds and final IRS guidance are met.
Purchasers who adopt our domestic + international operating framework may also qualify for a 14.25% U.S. federal tax rate on a significant portion of revenue generated by the GreenBox™.
For U.S. taxpayers in the highest bracket, a USD $1,000,000 GreenBox™ ordered in 2025 may produce federal tax incentives exceeding USD $800,000 across bonus depreciation and ITC.
Five-Year Giving Opportunity
Holding a GreenBox™ for the five-year federal recapture period creates an opportunity to gift the unit to a qualified 501(c)(4) non-profit supporting the ScanKids™ initiative.
Depending on individual tax circumstances, this may create a charitable deduction exceeding USD $200,000.
Expanding the Qualified Facility Envelope
Each individual GreenBox™ qualifies as its own §48E Qualified Facility.
Combining two units into a Companion Container Set creates a Pod-class Qualified Facility with additional energy-property capacity.
Adding a Scan Companion Container Set enables installation of advanced digital imaging systems, expanding the thermal-electric envelope of the facility and may qualify the combined unit for 30–40% ITC in addition to 100% bonus depreciation on the full system.
An HGVS™ ScanPod™ is typically assembled from 25 GreenBox™ 40′ ISO containers, a substantial number of which are GreenBox™ – Beyond Mil-Spec™ units.
Each ScanPod™ also includes an advanced multi-modality digital imaging system as part of its integrated Qualified Facility design.
A fully configured HGVS™ ScanPod™ generally ranges from USD $25 - $30 million, and seven ScanPods are scheduled for inclusion in ScanPortOKC.
ScanPods™ may also be structured as sub-packages, each treated as its own Qualified Facility under §48E.
These may include:
an imaging system paired with its own micro-AI center,
an AI + Immersion Companion Container Set,
specialized Companion Container Sets that form parts of the overall ScanPod™,
and other modular elements of the thermal–electric ecosystem.
Package prices typically range between USD $4 million and USD $12 million, depending on configuration.
To complete the system, equipment for the ScanPort's central thermal core and accompanying interconnection equipment that links each ScanPod™ to the broader ScanPort™ container facility and its Thermal Utility Engine™ is available as indivisible TIC Equipment Purchase Units, priced at USD $1 million per unit.
These units may be eligible for 100% Bonus Depreciation in 2025 and a 40% Clean Electricity Investment Tax Credit upon commissioning, subject to domestic content and IRS guidance.
ScanPort™ is being launched by a group of Oklahoma professionals with national and international experience developing world-class technology. Our team has spent decades advancing energy systems, finance, insurance and risk management, advanced data systems, logistics, and digital infrastructure around the globe — and is now applying that expertise to strengthen healthcare where it matters most: at home.
ScanPort™ brings this technology together to focus on pediatric diseases and the long-term effects of COVID-19. It combines advanced digital scanning, a new form of artificial intelligence we call Digital Intelligence, and straightforward Oklahoma practicality to see the body in new ways and to help medical professionals catch problems earlier.
ScanPortOKC is also structured to welcome qualified individuals and family offices who share this mission. Its technology systems are engineered to qualify for substantial federal clean-energy and digital-infrastructure incentives — often offsetting 70–80% of the cost of eligible systems and helping participants achieve effective tax outcomes that can be as low as 14.25% on certain categories of income.
This blend of innovation, mission, and thoughtful financial design is what makes ScanPort™ both visionary and practical — a project built in Oklahoma, for Oklahoma, with benefits that extend far beyond.
ScanPort™ Corner
At first glance, it might look like a single modular scanning facility — a compact structure built from GreenBox™ units with precision and purpose.
But a closer look reveals something more.
By extending these modules outward to include office and storage spaces, the design begins to take shape — the suggestion of a corner, the beginning of a larger form.
Each container serves a role: scanning, administration, data handling, or support.
Together they create a rhythm of structure that feels intentional, expandable — almost as if this corner is part of a greater whole waiting to be seen.
ScanPortOKC is structured as a major private–public partnership:
- anchored by approximately $575 million in private funding,
- supported by an estimated 70–80% in federal tax offsets,
- tied to advanced digital-scanning systems, clean-energy technologies, and thermodynamic AI computing infrastructure.
The remaining $75 million of the Project is expected to be funded through tax-exempt municipal revenue bonds, fully backed by ScanPort tariff revenues — not taxpayers.
The development is planned in two coordinated phases.
Phase 1 begins in Q1 2026, with fabrication of the ScanPod-related equipment, integration of the advanced digital-scanning systems, and installation of the core site infrastructure — including utilities, thermal-energy systems, geothermal wells, lighting and security frameworks, public areas, and the container pad sites that anchor the campus.
This phase establishes the scanning, energy, and digital foundations of the Project and allows early operational capability as the remainder of the campus is constructed.
Agreements for participation in the acquisition of these equipment assets are being accepted prior to December 31, 2025 for qualifying parties who wish to apply related federal tax incentives in the 2025 tax year.
Phase 2, beginning in late 2026, completes the ScanPort campus with a welcoming Town Centre featuring cafés, small restaurants, family and gathering spaces, entertainment areas, and landscaped walkways, creating a community-integrated destination rather than a stand-alone research site.
Additional modular container-based facilities will support research, education, family services, and community programs, all built using the same advanced container architecture that allows these environments to be created, adapted, and expanded with exceptional speed and flexibility.
Phase 2 is also designed to invite participation from innovative developers and operators who wish to bring new ideas to the campus, using modular systems to create specialized spaces that support families, researchers, and the broader community while enhancing the overall vitality of the Project.
The ScanPortOKC campus is designed to take shape as an advanced form of container port, creating a multi-use facility the core building blocks of which are ISO certified containers which generate their own electricity and are self-powered ai "edge" nodes designed to advance international trade.
These unique modules may be configured into a variety of facility shapes and sizes, supporting rapid deployment for civic, specialty, and emergency applications.
ScanPortOKC™ site is designed to utilize GreenBox™ units to house each unique digital scanner in a collection of 25 GreenBox™ units, each a micro power station and advanced compute platform.
GreenBox™: The Future of Intelligent Intermodal Cargo Containers
Introducing the IISL GreenBox: Revolutionizing Sustainable Cargo Shipping
The “IISL GreenBox” is a cutting-edge, intelligent intermodal cargo container designed to transport high-end shipments with unmatched security, precision, and environmental sensitivity. Built with advanced climate control, renewable energy systems, and smart monitoring technology, GreenBox is designed to reduce energy consumption, minimizes reliance on fossil fuels, and captures excess thermal energy during transit. Equipped with solar panels, graphene battery storage, advanced nano components and phase change materials (PCMs) for thermal management, the GreenBox not only protects valuable cargo but also significantly lowers its carbon footprint. For unique usages, the container is designed with Beyond MIL-Spec™ to protect its capabilities.
Each GreenBox™ unit begins as a precision-engineered 8×40-foot intermodal container—320 square feet of high-strength, corrosion-resistant steel. Two connected as a companion pair form a 640-square-foot floorplate, ready for interior customization: two single offices, a shared suite, or two-room office with kitchen and bath. Above, a second level can provide secure, walk-up storage or additional workspace. Every GreenBox™ is designed for rapid transport, easy stacking, and lifetime durability—the true DNA of ScanPort™ construction.
The GreenBox™ is an advanced ISO intermodal container engineered as a fully integrated technical unit, designed to house specialized equipment, clean-energy systems, digital infrastructure, and environmental control technologies within a reinforced modular frame. It retains full ISO classification for international transit while incorporating enhanced thermal, structural, and digital capabilities that support clean-energy applications, AI environments, rapid deployment, and precision research operations.
The GreenBox™ functions as a sealed, high-performance module that can operate in transit or on-site without decomponentization, enabling it to serve as the foundational unit for the entire ScanPort™ architecture.
Companion Container Set (CCS)
The Companion Container Set (CCS) pairs two GreenBox™ units into a coordinated module that transits as individual ISO containers but operates as a unified system once on site. The CCS is designed to be deployed, configured, and sold in bespoke arrangements depending on the technical or operational requirements of the facility it supports. Each set can carry integrated clean-energy modules, digital systems, thermodynamic support components, storage environments, or specialized research or service functions — while still retaining full ISO mobility and independent container status.
A GreenBox™ container or Companion Container Set is placed into fabrication through a Commissioning Order, which authorizes the engineering, construction, and ISO certification of the selected configuration. Once executed, the Commissioning Order directs the manufacturing team to begin production of the unit — whether a single GreenBox™ or a paired CCS — and establishes the technical specifications, digital-integration features, and clean-energy modules to be included.
This process ensures that each unit is built to its intended purpose, delivered with full ISO intermodal status, and ready for deployment and subsequent use within ScanPort™ or to other project locations as needed.
Commissioning Order and Deposit
Each Companion Container Set is acquired directly from Intermodal Intelligent Systems (IIS), with each container in the set purchased under its own Commissioning Order and secured by a 10% deposit at signing.
All units retain full ISO intermodal container status and conform to the standard GreenBox™ engineering specifications. These units are engineered to qualify for substantial federal clean-energy incentives, with total offsets for eligible equipment reaching up to 80.8% under current federal rules.
This enables each container within the CCS to be commissioned and fabricated through IIS as a high-performance modular asset aligned with the Project’s advanced energy and digital-infrastructure framework.
Robotic XRay | Digital MRI | PET|CT | 3D CT | Mammogram | Digital Ultrasound
SCANPORT™ DIGITAL SCANNING SYSTEMS
ScanPort™ incorporates a suite of advanced multimodal scanning systems designed to provide comprehensive, full-body digital imaging for pediatric disease research, Long Covid studies, and community health programs. These systems include high-resolution CT scanners, low-dose digital radiography, 3D volume imaging, soft-tissue and metabolic scanning platforms, and specialized AI-integrated imaging units.
Each machine is delivered as a fully configured ISO-classified research asset engineered to operate within the container-based ScanPod environment.
Entering Into an Order
Acquisition of scanning equipment begins with execution of a Scanning Equipment Purchase Agreement, which authorizes the fabrication, configuration, and delivery of the selected digital-imaging system. A 10% deposit is submitted with the Agreement to secure the production slot, specification package, and delivery timeline.
Each scanner is treated as an interdependent equipment unit and is contracted individually, even when multiple systems are deployed within a single ScanPod.
Federal Incentives
Qualifying scanning systems incorporate clean-energy, digital-infrastructure, and advanced-technology components engineered to meet federal clean-energy and digital-transformation criteria. These systems are designed to qualify for substantial federal incentives, with total offsets for eligible equipment reaching up to 80.8% under current federal rules (40% 48E ITC + 40.8% bonus depreciation).
Eligibility varies by system configuration, and the incentives flow to participants through the equipment-purchase structure.
Links to Descriptive Materials & Specification Documents
Each scanning system offered through ScanPort™ includes a detailed specification package and marketing-brief PDF, provided upon execution of the Scanning Equipment Purchase Agreement or earlier under NDA.
The Robotic X-Ray captures a complete structural map of the body in less than 15 minutes.
Its articulated arms move around you—no need to twist, turn, or reposition.
Each scan delivers high-resolution digital images with sub-millimeter accuracy.
Faster, gentler, and more consistent than traditional X-ray systems,
it’s designed to make advanced imaging effortless, precise, and remarkably efficient. 👉 Tap or click the image to open the full brochure.
👉 Please press this link to open specifications.
The Digital MRI reveals soft tissue, muscle, and organ detail with extraordinary clarity— capturing a full-body scan in under 15 minutes. Quiet, open, and comfortably lit, it reduces the stress of traditional MRI sessions. Its next-generation digital sensors map magnetic resonance in real time, producing sharper, faster results with fewer repeats. A seamless experience where advanced imaging meets genuine comfort. 👉 Tap or click the image to open the full brochure. 👉 Please press this link to open specifications.
The Crystal PET|CT captures how energy moves through the body— revealing inflammation, metabolism, and early cellular change in a single 15-minute session. Its ultra-sensitive crystal detectors see what ordinary scanners miss, merging functional and structural data for unparalleled clarity. From heart and lung studies to advanced research in Long-COVID and cancer, it delivers whole-body insight with remarkable speed and precision. 👉 Tap or click the image to open the full brochure. 👉 Please press this link to open specifications.
The 3D CT creates a detailed spatial map of the body in seconds—
producing ultra-clear images with dramatically lower radiation exposure.
Its photon-counting technology separates tissues by energy signature,
revealing detail, such as inside stents, invisible to conventional CT systems.
Ideal for bone, vascular, and organ studies,
it transforms diagnostic speed, clarity, and confidence in every scan. 👉 Tap or click the image to open the full brochure.
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Please press this link to open specifications.
The Digital Mammogram delivers high-definition breast imaging with minimal discomfort— capturing clear, precise results in under 10 minutes. Advanced digital detectors enhance contrast and reduce radiation exposure, while intelligent processing highlights the smallest structural changes. Designed for early detection and peace of mind, it redefines accuracy, comfort, and confidence in women’s, and men's imaging. 👉 Tap or click the image to open the full brochure. 👉 Please press this link to open specifications.
The Digital Lab brings full-scale laboratory automation into a 6.5 m² footprint—perfectly matched to the ScanPod™ environment. It integrates chemistry, immunoassay, and sample management into a single intelligent system, processing thousands of samples daily with minimal human handling. Linked to the Digital Intelligence network, each test becomes structured content—instantly available for research, diagnostics, and Human Digital Twin™ development. Fast, quiet, and self-monitoring, it turns one compact pod into a complete clinical ecosystem—small in size, extraordinary in throughput. 👉 Tap or click the image to open the full brochure.
This is the foundation of Digital Intelligence—the next step in understanding what these systems reveal.
But first, let’s take a look inside the home of these advanced digital scanning technologies.
Each ScanPod™ is built from a series of precision-engineered GreenBox™ modules that come together like building blocks to form a complete medical unit.
In the video below, you’ll see a single container become a fully functional ScanPod™, housing the world’s most advanced digital scanners within a structure designed for efficiency, privacy, and sustainability.
Let's take a Drone flight through the ScanPod™
The short video below illustrates a fly-through of a fully assembled ScanPod™ — a complete scanning and data environment built inside modular GreenBox™ units.
You’ll move from the scanning module itself to the comfort and support spaces designed around it — locker rooms and restrooms where patients can change into scanning attire, a small refreshment area, and a welcoming reception and conference zone with high-tech video walls.
Further inside, you’ll see the secure data center where scan information is processed and stored, along with specialty rooms for video consultations with physicians anywhere in the world.
These spaces can also host immersive, large-scale displays for reviewing scans in detail.
Every module serves a purpose — patient care, data integrity, or collaboration — all connected in one efficient structure dedicated to early detection and advanced diagnostics.
Tax Overview for Professional Advisors
Federal Clean-Energy Tax Incentives
(Reference summary for purchasers and their professional advisors)
The combined GreenBox™ + digital imaging system operates as a single engineered §48E Qualified Facility under the Clean Electricity Investment Tax Credit program.
Because the system integrates:
distributed clean-energy generation,
thermal storage and transfer,
geothermal-coupled temperature management,
high-density AI compute, and
advanced digital scanning platforms,
the equipment placed into service as part of this integrated facility may qualify for both Bonus Depreciation and the Clean Electricity ITC.
1. 100% Bonus Depreciation (2025)
Qualified equipment ordered with a 10% deposit before December 31, 2025 may be eligible for 100% Bonus Depreciation under §168(k), enabling purchasers to deduct the full equipment cost in the 2025 tax year.
Bonus depreciation applies without basis reduction for §48E.
2. §48E Clean Electricity Investment Tax Credit (ITC)
Once the combined system is fully installed and commissioned, purchasers may be eligible for the Clean Electricity ITC, currently anticipated at 40%, assuming:
domestic content requirements are satisfied,
the system is placed into service after January 1, 2026.
Qualified Facility Status
For reference, a §48E Qualified Facility is defined as a facility:
used for the generation of electricity,
placed in service after December 31, 2024, and
with an anticipated lifecycle greenhouse gas emissions rate not greater than zero.
In this configuration:
GreenBox™ units provide sub-1 MW distributed clean-energy generation, and
the imaging systems function as thermal engines, thermal loads, and AI compute nodes within the same integrated thermal-electric ecosystem.
All components installed and placed in service as part of this engineered system are treated as Qualified Energy Property under §48E(d), including:
thermal energy storage systems (>5 kWh),
temperature-differential and thermal-transfer equipment,
geothermal interface systems,
the scanning platform and imaging infrastructure integrated into the thermal cycle,
and operationally interdependent property required for the Qualified Facility.
3. Domestic Content (≥45% U.S. components)
The procurement plan for GreenBox™ units and integrated systems is designed to meet IRS domestic-content thresholds, enabling the prevailing 40% ITC. Some imaging equipment is not made in the United States and therefore may only qualify for 30% ITC.
4. Entity Structure and Active Participation
Many purchasers acquire their equipment interest through a single-member LLC or other passthrough entity, which can:
simplify bookkeeping,
separate the equipment activity from unrelated operations, and
for some taxpayers, support active participation (e.g., meeting the 100-hour annual involvement test), which may allow bonus depreciation to offset W-2 or other active income.
Purchasers should consult their own CPA or tax counsel to determine the most appropriate structure for their circumstances.
Important Note
We do not provide tax, legal, or accounting advice.
Purchasers must rely exclusively on their own licensed advisors regarding:
eligibility for federal incentives,
entity selection,
active vs. passive characterization,
domestic content qualification, and
treatment of any charitable gifting after the federal recapture period.
GreenEnergy provides a detailed description of the key features which Section 48E Clean Energy Investment Tax Credit applicable to GreenBox™ . Press the image for more information.
For a Deeper Dive into ScanPort™ and Digital Intelligence
Curious how everything connects —
from modular GreenBox™ structures to Digital Twins and AI-driven insight?
👉 Learn More and Explore the Details -
Click Here
This Link provides a pathway to comprehensive project details. The site map below provides access to a limited set of specific components
We invite you to become a part of this new Pediatric Diseases | Long COVID initiative as it moves from concept to healing.
For a quick peek:
• Project Executive Summary –
OZone HealthPort – ScanPort 2025
Human Discovery — multi-modal full body scanning to create a Digital Twin of each human participant.
Brochure access for: • Digital X-ray (Multitom Rax), • Digital MRI (MAGNETOM Vida), •
Digital PET|CT (Biograph Vision), •
Photon Counting 3D CT (NAEOTOM Alpha), •
Digital Mammography (Mammomat B.Brilliant), •
Digital Lab (Atellica), •
Ultrasound (ACUSON Sequoia)
Engineered Systems — explore GreenBox™, ScanPods™, companion container sets. -
Website access for: •
Commissioning a GreenBox™
Video access for: •
Transforming GreenBox Containers into a HealthPod •
Companion Container Sets | Emergency Bunker •
Assembling a ScanPod •
Drone Flythrough of ScanPod
Digital Intelligence — introduction to Digital Twins and Digital Intelligence, an advance form of AI.
Website access for: • Digital Twins
Public Sector — of particular interest to public sector participants.
Brochure access for: •
Port Authority Opportunity Zones
Private Sector — Medical professionals and institutions will no doubt find interest in using and operating the advanced digital imaging to be available in the various ScanPods. For site developers and equipment purchasers, the following materials may be of particular interest.
Website access for: •
O|Zone™ Concepts - Modular Architecture •
GreenBox™ Commissioning
A New Dawn for Community Health
As the sun rises over each ScanPort™, the system quietly powers itself — solar arrays capturing light, cooling systems balancing entropy, and data syncing securely to local medical teams.
It’s not just a building — it’s a living network, designed to restore health, dignity, and hope right where people live.
