Big River Resources Selects Empact Technologies to Manage Prevailing Wage Compliance for 45Z Tax Credits Across Its Ethanol Facilities
Empact pairs NexusIQ™ with managed compliance services to protect tax credit value across four facilities producing approximately 385 million gallons of ethanol annually.
HOUSTON, TX, October 19, 2026 — Empact Technologies, the leading provider of AI-native compliance and risk management for clean energy and critical infrastructure project development, finance and construction, today announced that Big River Resources, LLC, a farmer-owned ethanol producer headquartered in West Burlington, Iowa, has selected Empact to manage prevailing wage compliance for its 45Z tax credits across its ethanol production facilities.
Big River Resources is moving from legacy Davis-Bacon labor compliance software to Empact's AI-native, full-service compliance model, which pairs NexusIQ™ with managed compliance services. NexusIQ validates each contractor-week against underlying pay and time records rather than certified payroll summaries alone and flags what does not reconcile. Empact's managed compliance services carry those issues through resolution with contractors and maintain the compliance record throughout the four-year engagement, including qualifying alteration and repair work performed across Big River's operating facilities.
Big River Resources gains centralized visibility into prevailing wage compliance across its facilities. It also gains a single provider accountable for the entire compliance program, from contractor onboarding through the documentation supporting each year's credit claim.
As part of the full-service engagement, Empact assumes a share of the compliance risk and stands behind its compliance work with a financial guarantee. Empact also issues a reliance letter that Big River Resources can share with tax credit buyers, insurers and lenders, supporting transaction certainty when the credits are claimed or transferred.
"Our facilities needed a modern platform to manage prevailing wage compliance," "Empact gives our plant teams one system across every site, takes work off our contractors, and gives us confidence that the documentation behind our 45Z credits will hold up."
"Producers need the highest level of rigor to ensure prevailing wage compliance for their critical 45Z tax credits," "NexusIQ instantly analyzes certified payroll reports, timesheets and pay stubs for covered workers every week, giving Big River proof that workers were paid correctly and identifying issues for contractors to resolve quickly."
Empact provides tax credit compliance for renewable natural gas, ethanol and other clean fuel production facilities, as well as solar, storage and wind projects nationwide.
About Big River Resources
Big River Resources, LLC, was formed as a cooperative in July 1992 with fuel and feed production objectives and grew into a holding company structure. Headquartered in West Burlington, Iowa, Big River Resources has four subsidiaries: Big River Resources West Burlington, LLC; Big River Resources Galva, LLC; Big River Resources Grinnell, LLC; and Big River Resources Boyceville, LLC. The company is also the majority shareholder and managing company of Big River United Energy, LLC, a joint venture in Dyersville, Iowa, and holds an investment in Absolute Energy, LLC, in St. Ansgar, Iowa. Big River Resources operates ethanol production facilities and grain elevator sites across Iowa, Illinois and Wisconsin, and produces and sells distillers grains and distillers corn oil. The company is governed by a 21-member board and employs more than 200 people. Learn more at bigriverresources.com.
About Empact Technologies
Empact Technologies is the leading provider of AI-native compliance and risk management for clean energy and critical infrastructure project development, finance, and construction. Empact pairs NexusIQ™, its AI-native compliance platform, with more than 70 in-house compliance experts to help developers, EPCs, and asset owners secure and protect federal tax credits. Headquartered in Houston, Texas, the company supports more than 800 projects representing more than 19 GW of clean energy capacity and over $5 billion in tax credit value. Learn more at empacttechnologies.com.
