Treasury, IRS release additional guidance on domestic content bonus elective safe harbor under the Inflation Reduction Act

Guidance contained in Notice 2025-08 “reflects improved default values that more closely align with the characteristics and costs of applicable project components and manufactured product components in the marketplace.”

IRA Transferable Tax Credit Tracker

Since the passage of the Inflation Reduction Act in 2022, clean energy tax credit transfers have accelerated across a variety of technologies, credits, and deal sizes. To track the evolution of the market, Reunion is maintaining a list of publicly announced transfers.

How Big is the Transferable Tax Credit Market?

Reunion estimates that the total size of the clean energy tax credit market will surpass $45B in 2024, of which $21B to $24B will be transferred. The remainder will be monetized through tax equity, direct pay, or retention.

The transferable tax credit market continues to evolve, and Reunion is seeing several key trends emerge

The transferable tax credit market continues to evolve, and Reunion is seeing several key trends emerge

How Do Differences in Fiscal Year-End Dates Affect Tax Credit Transfers?

A review of how tax year-end affects transferability for buyers and sellers.

Treasury and IRS Publish Final Tax Credit Transfer Regulations

The IRS and Treasury published final transferability regulations on April 30 that maintain the status quo.

Spotlight on the Inflation Reduction Act's Energy Community Bonus Credit Adder

The IRA created three bonus credits, including the location-based energy community adder. As developers make siting decisions based on the energy community bonus, corporate taxpayers should familiarize themselves with the credit's mechanics and scope.

IRS Releases Guidance for Section 30C Tax Credit for Alternative Fuel Vehicle Refueling Property

Latest §30C ITC guidance makes tax credit widely available across the U.S. but fails to clarify eligible equipment