Section 45X Final Regulations Are Out — What Changed?

On October 24, 2024, the Department of Treasury and the Internal Revenue Service (IRS) issued final regulations for the Advanced Manufacturing Production Credit (§45X).

Section 48 ITC Due Diligence and Documentation Guide

This due diligence checklist and documentation guide gives tax credit buyers, sellers, and their respective advisors a set of shared expectations on the required analysis and documentation for §48 investment tax credits.

Buying §45X Advanced Manufacturing Production Credits & Due Diligence Considerations

A guide to buying §45X tax credits and conducting due diligence.