Transferable Tax Credit Handbook
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.
Reunion Accelerates Investment Into Clean Energy
Reunion’s team has been at the forefront of clean energy financing for the last twenty years. We help CFOs and corporate tax teams purchase clean energy tax credits through a detailed and comprehensive transaction process.