Frequently Asked Questions

A federal clean energy credit that the project owner sells for cash to an unrelated taxpayer under §6418. The buyer uses it to reduce federal income tax.

Yes. Congress created §6418 in 2022 and kept it in the 2025 OBBBA. The IRS issued final regulations (T.D. 9993) in 2024.

Credits trade below face value. The difference is your savings. Pricing varies by deal, and no savings amount is guaranteed.

C corporations most easily. Individuals and pass-through owners can buy, but passive activity rules generally limit use to tax on passive income.

Ideally before your Q3 or Q4 estimated payments, although credits can also be bought after year-end, before you file.

Disallowance or recapture of the credit, seller credit risk, and changes in law. Diligence, indemnities and tax credit insurance reduce these risks.

No, but it narrowed them. Wind and solar must have begun construction by July 4, 2026, or be placed in service by the end of 2027. The residential §25D credit ended after 2025.

No. We provide education and transaction support. Your CPA or tax attorney should advise on your situation.