Transferable Tax Credit Handbook Version 4.1

Section 45X AMPC Due Diligence Guide

A focused due diligence documentation checklist for manufacturers and buyers navigating §45X advanced manufacturing credits, with clear guidance on tax credit rates, qualification criteria, eligible components and critical minerals, and more.

Section 45 Production Tax Credit Due Diligence Guide

A practical checklist for the due diligence of production tax credits, with details for enterprise tax credit buyers and sellers on tax credit rates, structure, PWA compliance/exemption, and more.

Section 48 ITC Due Diligence Guide

A comprehensive guide to assessing investment tax credit transactions, from project qualification to tax credit rates (including bonus adders) and recapture risk, with due diligence documentation needs for the same.

Compliance Guidebook: PWA, FEOC and BoC

Reunion's Compliance Guidebook is a comprehensive resource to help participants in the clean energy tax credit marketplace confidently manage requirements for Prevailing Wage and Apprenticeship, Foreign Entity of Concern, and Beginning of Construction.

Transferable Tax Credit Handbook Version 4.1

A comprehensive guide to buying and selling tax credits. Navigate the transferability process from start to finish, from identifying appropriate credits to due diligence and legal documentation

Transferable Tax Credit Payment Structures

Examine four payment structures under which corporate taxpayers can realize most or all of the benefit of a tax credit before paying the seller.

Timing of Transferable Tax Credit Purchases

Transferable tax credits are a useful tool for profitable companies looking to manage their tax position. When buying transferable tax credits, however, companies must consider their tax year-end in conjunction with that of the seller in order to claim the credits correctly and to the greatest extent possible.

Economic Model for Tax Credit Buyers

Download our transferability economic model for corporate taxpayers and align it with your company's fact pattern to ensure that you are aware of the post-tax nature of tax credit return metrics.