Transferable Tax Credits in 2025: The Buyer Perspective

Transferable Tax Credit Handbook Version 3.1

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 Credits in 2025: The Buyer Perspective

The transferable tax credit market remains active and resilient even in a fluctuating policy landscape. Learn what buyers are saying about their 2025 plans, and see the latest pricing data and insights.

Section 45 PTC Due Diligence Guide

A roadmap for assembling a due diligence package that satisfies the documentation needs of enterprise tax credit buyers, and provides tax credits sellers with insights on the type of documentation they will need to prepare.

Q3 2024 Market Intel: Transferable Tax Credit Pricing and Market Trends

Leveraging verified data from ~$10B of cumulative transaction volume, our quarterly market intel report explores pricing, market participation, and emerging commercial trends across §48 ITCs, §45 PTCs, and §45X AMPCs.

Section 48 ITC Due Diligence Guide

A roadmap for assembling a due diligence package that satisfies the documentation needs of enterprise tax credit buyers, and provides tax credits sellers with insights on the type of documentation they will need to prepare.

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.