What Corporate Tax Teams Need to Know About Prevailing Wage and Apprenticeship Requirements

Tax

Denis Cook

April 8, 2024

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.

For Developers

For Taxpayers

Treasury

Andy Moon

March 14, 2024

Unlocking the Economic Benefits of Tax Credits Before Cash Payment

Corporate taxpayers can buy tax credits in a way that preserves the timing of existing tax-related cashflows, or even improves corporate cash availability relative to the status quo.

For Taxpayers

Tax

Reunion

February 16, 2024

Reunion's Transferable Tax Credit Handbook

The comprehensive guide to buying and selling clean energy tax credits.

For Developers

For Taxpayers

Legal

Billy Lee

February 7, 2024

Practical Law - Common Negotiation Points of Tax Credit Transfer Agreements

Buyers and sellers of clean energy tax credits typically use a tax credit transfer agreement (TCTA) to memorialize the terms and conditions of these transactions.

For Taxpayers

Treasury

Andy Moon

February 1, 2024

Practical Law - Buying and Selling Clean Energy Tax Credits

Examining key issues and risk mitigation strategies for buyers in the market for clean energy tax credits.

For Taxpayers

Tax

Reunion

January 24, 2024

How Early Investors are Approaching IRA's New Tax Credit Regime: Additional Tax Credits Drawing Broad Interest

Inflation Reduction Act IRA transferable tax credits bring significant optionality to tax credit buyers.

For Taxpayers

Latest News

Coverage of the latest market news and trends.

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Reunion

April 26, 2024

S&P Global - Biden's Tax Credit 'Transferability' Pours Billions into Renewables, Storage

A multibillion-dollar market for clean energy tax credits has materialized in a matter of months, sparked by a provision of President Joe Biden's marquee climate law that allows project developers and manufacturers to directly sell their credits for cash.

News

Billy Lee

February 7, 2024

Practical Law - Common Negotiation Points of Tax Credit Transfer Agreements

Buyers and sellers of clean energy tax credits typically use a tax credit transfer agreement (TCTA) to memorialize the terms and conditions of these transactions.

Andy Moon

February 1, 2024

Practical Law - Buying and Selling Clean Energy Tax Credits

Examining key issues and risk mitigation strategies for buyers in the market for clean energy tax credits.

Reunion

January 18, 2024

Financial Times - How Biden's Climate Law Spurred a Tax Credit Revolution

This innovation, known as transferability, marks an important departure from the tax equity partnership, which is the predominant way to finance renewables. Under transferability, developers can sell tax credits to any corporation and use the cash to offset the high upfront costs for building projects. Corporations, meanwhile, get a chunk off their tax bill.

News

10 Questions Series

An insightful video series in which we field questions, share emerging insights, and engage with a range of experts.

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Reunion

January 22, 2024

10 Questions with Reunion, Episode 6: Understanding the IRA's Prevailing Wage Requirements

In episode 6, Reunion's CEO, Andy Moon, explores the IRA's prevailing wage requirements with Craig Smith, a partner at Wiley Rein, who's dedicated his career to the Davis-Bacon Act.

Reunion

December 18, 2023

10 Questions with Reunion, Episode 5: Tax Credit Investor Insurance with Marsh

In episode 5 of 10 Questions with Reunion, our president, Billy Lee, sits down with David Kinzel of Marsh to discuss tax credit investor insurance. As David notes, credit insurance has the potential to meaningfully "expand the universe of buyers well beyond what it is today and add more liquidity into the transferability market."

Reunion

December 4, 2023

10 Questions with Reunion, Episode 4: How Individuals and Closely Held C-Corps Can Buy Tax Credits

Reunion's president, Billy Lee, chats with Marc Schultz of Snell & Wilmer about how individuals and closely held C-corporations can purchase transferable tax credits.

Reunion

November 7, 2023

10 Questions with Reunion, Episode 3: Recent Market Insights with Hilary Lefko of Norton Rose Fulbright

In Episode 3, our CEO, Andy Moon, gleans expert insights and unique market observations from Hilary Lefko, a partner at Norton Rose Fulbright. According to Hilary, "It's amazing how much the market has grown since the regulations came out in June."