Transferable Tax Credit Handbook

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Read by over 2,000 members of the transferable tax credit market

Since launching in October 2023, Reunion's handbook has been downloaded by over 2,000 members of the transferable tax credit market, including hundreds of attorneys and accountants.

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Preview what's inside

Before downloading our comprehensive guide to buying and selling clean energy tax credits, we hope you'll take a peak inside.

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Explore the market for clean energy tax credit transactions with this comprehensive guide, offering invaluable insights for both buyers and sellers. Navigate the entire transferability process, from eligibility assessment to transaction closing.

• Background on transferable tax credits under the Inflation Reduction Act, including what they are, the benefits over tax equity structures, and types of credits that can be transferred.
• Technical considerations for buying and selling credits such as IRS rules on transferability, recapture provisions, and differences between corporate and partnership transactions.
• Prevailing wage and apprenticeship requirements projects must meet to receive enhanced tax credit rates.
• Economics, risks, and pricing dynamics of the major transferable tax credits - the investment tax credit (ITC) under Section 48 and the production tax credit (PTC) under Section 45.
• Typical structures and key provisions of tax credit transfer agreements between buyers and sellers.