Reunion

10 terms to negotiate in your next tax credit purchase

No two tax credit transfer agreements are identical - considering these commonly negotiated 10 terms in advance will help deals move quickly once negotiations begin.

S&P Global - House bill shrinks project finance market by eliminating tax credit transfers

S&P Global reports that the budget bill's proposal to phase out clean energy incentives by eliminating tax credit transfers is expected to significantly shrink the renewables project finance market, which facilitated $40 billion in such transfers in 2024.

Tax Notes - A Guide to the Budget Bill’s Big Changes to Clean Energy Credits

This article outlines significant changes to clean energy tax credits proposed in a House budget bill, largely overhauling expansions of the Inflation Reduction Act.

Tax Notes -The Future of IRA Credit Transfers: Predictions From the First Year

While plenty of uncertainty for the future remains, it’s clear that credit transfers authorized under the IRA have solidly taken off. That may make them more difficult to end or revise, as illustrated by a March 9 letter from 21 House Republicans to their colleagues arguing against repeal.

Maximizing speed of origination and due diligence for a $200M transfer of §45 PTCs

How Reunion quickly matched two publicly traded companies and met the buyer’s “audit-ready” due diligence threshold across 100+ facilities.

Reunion Facilitates Sale of up to $870M in Section 45X Tax Credits by First Solar

These transactions are one of the largest advanced manufacturing tax credit transfers to date, reflecting the growing scale of the domestic power generation technology manufacturing base.

Novogradac Journal of Tax Credits - RETC Transfers Boom Throughout 2024

Transfer of federal renewable energy credits (RETCs) exploded in 2024, according to professionals in the field, including a team that completed a transaction in August on a portfolio of community solar systems in Virginia.

Tax Notes - Energy Tax Laws and Guidance in the New Administration

President-elect Trump's administration and a Republican Congress may affect tax policies, particularly the Inflation Reduction Act energy credits. Despite potential changes, many energy-related credits are likely to persist due to bipartisan support. The market remains active as stakeholders seek clarity amid transitional uncertainties.