How transferable tax credits are changing the tax landscape

The Inflation Reduction Act (IRA) introduced federal transferable tax credits. Since then, we have been fielding a lot of questions from our clients about buying and/or selling transferable tax credits. The webcast will cover many of these FAQs, including which tax credits are transferable, an update on the contents of the recently released proposed regulations and how the transfer process works. We will also cover some considerations for both buyers and sellers. In addition, the panelists will provide an update sharing what we are seeing in the market related to supply and demand, pricing, terms, etc. Finally, we will help people get familiar with a typical transfer process and what parties can do to help facilitate transactions.

At the end of the webcast, viewers should be able to:

• Identify which tax credits are transferable
• Understand the rules around how and when a tax credit can be transferred
• Identify what the transfer market looks like now
• Recognize how transferable tax credits can inform tax considerations and approaches
• Understand what a typical transaction process would look like