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™.
PHASE 1 — The $50 Million Thermal Utility Engine™ Program
Equipment Subscriptions Available Through December 31, 2025
ScanPortOKC begins with a simple idea: build the thermal backbone of the entire ScanPort™ site first, and let everything else rise from there.
Phase 1 is a $50 million equipment program that funds the Thermal Utility Engine™ — the system that stores heat, evens out temperatures, ties into the geothermal wells, and helps each GreenBox™ produce more electricity on its own. Think of it as the “thermal core” that keeps the whole village running smoothly.
Why move before December 31?
Subscriptions come in $1 million units, and a 10% deposit before year-end 2025 locks in eligibility for the 2025 tax benefits which may be worth 40.8% or as much as $408,000. The subscription also sets up as much as a 40% investment tax credit in 2026, or another $400,000.
Put together, most folks are expected to see 70–80% total tax offsets. It’s one of those “if you’re going to do it, this is the year” situations.
So what does this equipment actually do?
The GreenBox™ containers are the generators — every one of them.
The Thermal Utility Engine™ sits in the middle of the campus, almost like a quiet, steady “thermal bank.” It: stores big amounts of hot and cold energy,
sharpens the temperature spread so each container can make more power,
works with the geothermal wells to push the delta even higher to produce more electricity,
and circulates heat (BTUs) around the site so nothing goes to waste.
At village scale, the Thermal Utility Engine™ becomes the thermal backbone that lets hundreds of micro-powerplants and micro-AI hubs work as one, producing more electricity, more stability, and more compute than any container could deliver alone.
What a subscriber receives
An indivisible ownership interest in real equipment,
placed into a future location on the ScanPortOKC site,
with the right to claim bonus depreciation in 2025
and the 48E ITC when everything is up and running in 2026.
During the operating period, subscribers receive a fixed annual cost-reimbursement amount that covers insurance, asset protection, and required servicing related to their equipment.
ScanPort™’s Beyond Net Zero Mission
ScanPort™ is designed from day one to operate Beyond Net Zero™. Through the combined effect of the Thermal Utility Engine™ and the GreenBox™ container network, the campus is designed to produce more energy than it needs, allowing surplus clean electricity to be exported to surrounding communities.
Under the ScanPort™ framework, all net revenue from this exported energy flows into the ScanPort 501(c)(4) non-profit. Those funds may directly support Pediatric Disease programs, youth-focused initiatives, and Long COVID research and care through the ScanKids™ mission.
In plain terms: Your tax incentives help build an energy system that, once operating, funds programs for children for years to come.
After the five-year recovery period has passed, subscribers may choose to gift their equipment interest to the ScanPort 501(c)(4) to support the foundation’s ongoing ScanKid™ initiatives for children, youth, and Long COVID research. Depending on the subscriber’s tax circumstances at that time, this charitable gift may generate an additional tax offset of more than $200,000, allowing them to complete their involvement while helping fund a mission dedicated to families and young people in the community.
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 own tax offsets to help build the energy backbone 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™.
Let us show you our vision: a thermal-based village where each GreenBox™ container acts as a micro power unit and micro-AI center, and where the Thermal Utility Engine™ at the heart of the site brings them together into a single, resilient energy system.
This is not a traditional power plant.It’s a distributed network of hundreds of small thermal engines working in sync, producing more energy than the campus needs, and putting the surplus to work for the community.
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.
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.
Advanced ISO certified containers designed for transit and stationary applications - generating its own electricity whle operating advanced AI "edge" nodes
Each GreenBox™ is designed to produce its own power and operate as an advanced AI "edge" node within an international maritime decentralized mesh.
Each GreenBox is designed as a "transformer", a core building block for new innovation.
Robotic XRay | Digital MRI | PET|CT | 3D CT | Mammogram | Digital Ultrasound
Each Scan is less than 15 minutes ...
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.
Each ScanPod™ houses an advanced digital scanning modality designed to produce a full body scan in less than 15 minutes. Each 25 GreenBox™ container facility is a Qualified Facility under IRS Section 48E, enabling high income parties and family offices who purchase GreenBox™ containers and related scanning equipment to benefit from 100% bonus depreciation and Investment Tax Credit, which could offset 80.8% of purchase price through a federal tax incentive.
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.
The ScanPort™ site combines precision engineering with community design.
Seven ScanPods™ define its geometry — one at each corner and three along the perimeter — with the main entrance on the fourth side.
Nineteen-foot-high exterior walls enclose the site, forming a secure compound built from ballistic- and kinetic-rated steel.
Inside, the perimeter walls do double duty, housing shops, restaurants, and offices that give the site a small-town atmosphere and everyday life.
Within the secure boundary lies a landscaped plaza with parks, fountains, solar-covered parking, and shaded walking paths.
Visitors can stay overnight, enjoy local dining, or take in community events while completing their scans in less than 24 hours.
Each ScanPort™ is designed to feel familiar, safe, and alive — a place where healthcare and daily life meet in one intelligent, connected space, a place of recovery and healing.
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 are designed to 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.
ScanPortOKC campus is built around a central Thermal Utility Core located beneath the Town Centre, supported by a network of geothermal wells and reinforced GreenPads that anchor each ScanPod and every future modular facility on the site. This Core distributes clean thermal energy, electrical and digital pathways, and water and wastewater services through underground modular tunnels that connect to all pod-based structures across the 10-acre campus. These foundational elements allow the entire site — from the seven ScanPods to research modules, community spaces, lodging pods, and educational facilities — to operate on a unified clean-energy and geothermal system designed for long-term stability and expansion.
Each GreenPad™ | Geothermal Well Package includes one geothermal well and twenty-five reinforced GreenPads, all engineered using ISO intermodal container standards to support the modular ScanPod architecture and other pod-based facilities across the site. The geothermal well provides stable, renewable thermal support, while the twelve ISO-framed GreenPads distribute this energy across each GreenBox™ container footprint and connect directly into the underground container-based tunnel system that originates at the Thermal Utility Core.
Each package is a part of the Project’s Thermal Utillity Engine™, clean-energy equipment program, with participation secured by signing the standardized equipment purchase agreement and providing a 10% deposit. The eligible clean-energy systems within each package are engineered to qualify for significant federal clean-energy and digital-infrastructure incentives, with total offsets that may reach approximately 80% federal tax incentives.
This configuration gives every ScanPod — and every future pod-based facility in the campus — a consistent, repeatable foundation with long-term clean-energy support, temperature stabilization, and operational reliability.
Phase 1 begins with the installation of the Thermal Utility Core — the clean-energy and water foundation beneath the Town Centre that supports every ScanPod and modular facility on the campus.
This Core includes geothermal wells, thermal-recycling equipment, modified GreenBox™ tunnel modules, electrical and digital conduits, potable-water and wastewater systems, stormwater pathways, and multi-million gallons of integrated water-storage capacity for thermal stabilization, fire-suppression support, and long-term system resilience.
From this Core, underground modular tunnels extend outward to the seven ScanPods and to each additional facility on the site, allowing the Project to deploy clean-energy systems, digital networks, and geothermal-supported thermal pathways across the entire 10-acre campus.
Once the ScanPort™ site is finalized, preferably in a Qualified Opportunity Zone, site development is to begin on the selected location, with the core Thermal Utility Engine, one of the first full build outs, as the central utility hub.
Initial estimates place this Phase 1 utility equipment installation at USD$50 million.
The Thermal Utility Engine™ is the centralized BTU reservoir for the village. It stores heat and cold, sharpens temperature spreads, ties into geothermal wells, and helps each GreenBox™ produce more electricity by improving the thermal environment.
At small scale, it links 25 containers in a ScanPod. At full scale, it coordinates 500+ micro-powerplants and micro-AI centers across the entire ScanPort campus.
The Engine doesn’t generate electricity itself—each GreenBox™ does that—but it lets the entire system operate Beyond Net Zero. In full operation, the campus can export surplus clean energy to surrounding communities, with the net revenue supporting the ScanKids™ initiatives through the ScanPort 501(c)(4).
This is the backbone we are inviting subscribers to help build.
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.
The Project is continuing its site development phase with a USD$50 million facility to purchase equipment for Phase 1 of its Thermal Utility Engine™.
Federal Offsets & Participation Before December 31, 2025
A significant portion of the Thermal Utility Core and its clean-energy equipment qualifies for substantial federal clean-energy and digital-infrastructure incentives. To benefit from these federal offsets in the 2025 tax year, qualifying parties may participate through fractional ownership interests in the clean-energy equipment supporting the Core.
Participation begins with a minimum $1 million equipment allocation, secured with a 10% payment (a $100,000 non-contingent deposit) submitted with the executed participation documents on or before December 31, 2025. 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).
This structure allows the federal incentives (up to 80.8%) to flow through participants for 2025 while enabling the Project to accelerate Phase 1 installation of its clean-energy and geothermal systems.
How Participation Works
For individuals or businesses interested in subscribing for one or more equipment units, we encourage a conversation with your tax advisor. This opportunity is grounded in real equipment, to be placed in service on the ScanPortOKC campus, and qualifies under current federal incentives for bonus depreciation and the 48E Investment Tax Credit.
Subscribers choose to acquire their equipment interest through a single-member LLC or other passthrough entity.
This can:
• provide clean segregation of the equipment ownership,
• facilitate recordkeeping and risk management, and
• for some taxpayers, allow the activity to be treated as active participation (e.g., the 100-hour rule) so that bonus depreciation may offset W-2 or business income.
Each subscriber’s situation is different, so your own CPA or tax counsel should confirm how the incentives apply in your case.
We do not provide tax, legal, or accounting advice. Subscribers should rely solely on their professional advisors to determine suitability.
The General Procedure
The process for securing an equipment unit is simple:
1. Confirm with your CPA how 2025 bonus depreciation and the 2026 48E ITC apply to your situation.
2. Identify or form the entity you wish to use for ownership (LLC passthrough is common).
3. Select the number of $1,000,000 equipment units you wish to subscribe for.
4. Execute the applicable Equipment Purchase Agreement.
4. Make the initial 10% payment before December 31, 2025 to secure the federal 2025 bonus depreciation position.
5. Follow scheduled progress payments as equipment is procured and installed as part of the Thermal Utility Engine™ and ScanPort energy system.
Throughout the operating period, subscribers receive the standard fixed annual cost-reimbursement related to insurance, monitoring, and required servicing of the equipment.
A Purpose-Driven Option After Five Years
After federal recapture periods have passed, subscribers may choose to gift their equipment interest to the ScanPort 501(c)(4).
Depending on individual tax circumstances, this charitable gift may produce an additional offset often exceeding $200,000, while directly supporting the ScanKids™ mission for children, youth, and Long COVID research.
This option completes the subscriber’s participation in a way that both secures the tax benefits they earned and helps sustain the community programs ScanPort™ was built to support.
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
(Reference summary for the subscriber’s CPA or tax counsel)
The Thermal Utility Engine™ program involves the acquisition of tangible equipment that forms part of the ScanPortOKC clean-energy system.
The equipment is engineered and scheduled as Qualified Energy Property to be placed into and operated as part of a §48E Qualified Facility.
1. Bonus Depreciation (2025)
Subscribers who complete the initial 10% payment before December 31, 2025 may be eligible to deduct 100% of the equipment cost for the 2025 tax year under current bonus depreciation rules (§168(k)).
Bonus depreciation applies without basis reduction for §48E.
2. §48E Clean Electricity Investment Tax Credit (ITC)
Qualified Facility – Statutory Definition
Under §48E(c)(3)(A), a Qualified Facility is 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.
Application to the Project
In the ScanPort project, electricity generation occurs at the distributed GreenBox™ container units, each with a nameplate capacity of less than 1 megawatt. These units meet the classification requirements for small facilities under §48E.
Qualified Energy Property
The equipment subscribed for within the Thermal Utility Engine™ complex is classified as Qualified Energy Property under §48E(d), including:
thermal energy storage systems exceeding 5 kWh capacity,
temperature-differential and thermal-transfer equipment,
geothermal interface systems,
thermal reservoirs and buffering equipment, and
integral property placed in service as part of the Qualified Facility.
Domestic Content
The project’s procurement plan anticipates satisfying the domestic content requirement (≥45% U.S. components) for the prevailing §48E ITC rate, currently estimated at 40%, subject to final IRS guidance.
3. Entity Structure and Active Participation
Subscribers may acquire their equipment interest through a single-member LLC or other passthrough entity, which can:
segregate the equipment activity,
streamline recordkeeping, and
for some taxpayers, support treatment of the activity as active participation (e.g., satisfying the 100-hour rule).
Subscribers should rely on their own CPA or tax counsel to determine whether:
bonus depreciation may offset W-2 or other active income,
§48E applies to their circumstances,
the equipment should be held directly or through an entity,
and whether additional state-level considerations apply.
Important Note
We do not provide tax, legal, or accounting advice.
Subscribers must rely exclusively on their own licensed advisors to determine:
eligibility for federal incentives,
characterization of activity as active or passive,
appropriate entity structure,
and treatment of any charitable gifting after the federal recapture period.
We invite you to become a part of this new Pediatric Diseases | Long COVID initiative as it moves from concept to healing.
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 a building — it’s a living network, designed to restore health, dignity, and hope right where people live.