Denis Cook

Understanding transferable tax credit carrybacks

Transferable tax credits have created new opportunities for taxpayers to participate in the clean energy transition while offsetting tax liability. Understanding the mechanics of carrybacks and carryforwards is essential to capturing their full benefit.

Reunion's Market Monitor Q2 2025 Report

A Q2 2025 review of Reunion's Market Monitor, a market intelligence dashboard built on over 300 verified tax credit transfers.

30C Tax Credit For Alternative Fuel Vehicle Refueling Property

Discover the IRS’s regulations for the 30C tax credit on EV charging infrastructure. Learn about per-item definitions, eligible locations & calculation methods.

IRA Transferable Tax Credit Tracker

Since the passage of the Inflation Reduction Act in 2022, clean energy tax credit transfers have accelerated across a variety of technologies, credits, and deal sizes. To track the evolution of the market, Reunion is maintaining a list of publicly announced transfers.

What Is Tax Credit Market, Its Size & How It works

Explore the projected $45B-$50B growth of the transferable tax credit market size, with monetization strategies like transferability, tax equity & direct pay.

The transferable tax credit market continues to evolve, and Reunion is seeing several key trends emerge

The transferable tax credit market continues to evolve, and Reunion is seeing several key trends emerge

How Do Differences in Fiscal Year-End Dates Affect Tax Credit Transfers?

A review of how tax year-end affects transferability for buyers and sellers.

Treasury and IRS Publish Final Tax Credit Transfer Regulations

The IRS and Treasury published final transferability regulations on April 30 that maintain the status quo.