Company: LGN
Filing Date: 2025-11-03
Form Type: DRS
Source: 0001193125-25-262782
Chunk: 298

Company: Legence Corp.
Filing Date: 2025-11-03
Form: DRS
Chunk 298
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 negative effective tax rate of 10.3%, which is below the 21% statutory federal income tax rate. This is primarily due to the fact that approximately 122% of the Company’s loss before income tax is within pass-through entities not subject to income taxes at the Company level and to taxable income in the tax paying C corporations. A reconciliation of the statutory federal income tax rate of 21% to the Company’s effective tax rate is presented below:

|                                                     |     | Year Ended December 31, |  2024 |    |     |     |  2023 |    |     |     |  2022 |    |
|:----------------------------------------------------|:----|:------------------------|------:|:---|:----|:----|------:|:---|:----|:----|------:|:---|
| Income tax at the statutory federal income tax rate |     |                         |  21.0 | %  |     |     |  21.0 | %  |     |     |  21.0 | %  |
| Pass-through income not subject to income tax       |     |                         | (48.7 | )% |     |     | (15.5 | )% |     |     | (25.6 | )% |
| State and local income taxes                        |     |                         |  (7.7 | )% |     |     |   4.9 | %  |     |     |  (1.5 | )% |
| Non-corporate pass-through earnings                 |     |                         |  (6.2 | )% |     |     |  (1.1 | )% |     |     |   0.4 | %  |
| Nondeductible transaction costs                     |     |                         |     — | %  |     |     |  (3.7 | )% |     |     |   0.2 | %  |

F-52

Confidential Treatment Requested by Legence Corp. Pursuant to 17 C.F.R. Section 200.83

|                                 |     | Year Ended December 31, |  2024 |    |     |     |  2023 |    |     |     |  2022 |    |
|:--------------------------------|:----|:------------------------|------:|:---|:----|:----|------:|:---|