Turn Tax Liability Into Clean Energy Investment

Purchase transferable clean energy tax credits at 90-95 cents on the dollar while funding American energy infrastructure.

Request Available Credits Schedule Consultation
Clean Energy Tax Credit Investment

Backed by Compliance Partners & Insurance

How IRA Section 6418 Transfers Work

The Inflation Reduction Act of 2022 introduced Section 6418, allowing clean energy project developers to transfer their tax credits directly to corporate buyers. This creates a win-win: developers get immediate liquidity while buyers reduce their federal tax liability at a discount.

Direct Cash Payment

Pay the developer directly for credits. No complex partnership structures or ongoing obligations required.

Dollar-for-Dollar Reduction

Credits reduce your federal tax liability dollar-for-dollar, not as a deduction. Immediate bottom-line impact.

Single Tax Year Claim

Credits are claimed in the year of transfer. Clean accounting with no multi-year commitment or tracking.

IRS Registration Required

All transfers must be registered with the IRS. We handle the documentation and compliance requirements.

Benefits Over Traditional Tax Equity

Section 6418 transfers offer significant advantages over legacy partnership flip structures.

Factor Traditional Tax Equity Section 6418 Transfer
Structure Complexity Complex partnership agreements Simple purchase agreement
Legal & Accounting Costs $200K-$500K+ per transaction $25K-$75K typical
Timeline to Close 4-8 months negotiation 4-8 weeks typical
Minimum Transaction $10M+ credits typical $500K+ credits available
Ongoing Obligations 5-7 year partnership commitment None after transfer
Recapture Risk Shared with partnership Insurable and mitigated
Accounting Treatment Complex equity method Simple asset purchase

Our Qualification Process

1
Submit Profile
Complete our buyer qualification form with your tax profile and credit needs. Takes 10 minutes.
2
Review Inventory
Receive curated credit opportunities matching your size, timing, and risk preferences.
3
Due Diligence
Access comprehensive project documentation, insurance certificates, and legal opinions.
4
Execute & Claim
Sign transfer agreement, fund escrow, and claim credits on your tax return.

Available Credits by Technology

Solar ITC Credits

Solar ITC

Investment Tax Credit - 30-50% of project cost

  • ✓ Base credit: 30%
  • ✓ Energy Community: +10%
  • ✓ Domestic Content: +10%
  • ✓ Typical size: $1M-$50M
Request Solar Credits
Storage ITC Credits

Storage ITC

Standalone battery storage now eligible

  • ✓ Base credit: 30%
  • ✓ Energy Community: +10%
  • ✓ Domestic Content: +10%
  • ✓ Typical size: $2M-$100M
Request Storage Credits
Wind PTC Credits

Wind PTC

Production Tax Credit - per kWh generated

  • ✓ $0.0275/kWh base rate
  • ✓ 10-year credit stream
  • ✓ Energy Community bonus
  • ✓ Annual transfers available
Request Wind Credits

Pricing and Terms

Tax credits are typically priced at 90-95 cents on the dollar, with pricing varying based on credit type, project risk profile, timing, and transaction size.

Pricing Range

$0.90 - $0.95

Per dollar of credit value. Bulk purchases and repeat buyers may qualify for preferred pricing.

Transaction Timeline

4-8 Weeks

From initial review to closing. Expedited timelines available for Q4 transactions.

Minimum Purchase

$500K

Minimum credit value per transaction. Multiple projects can be bundled to meet threshold.

Payment Terms

At Closing

Funds held in escrow and released upon IRS registration and transfer completion.

Due Diligence Package Contents

Every credit opportunity includes a comprehensive documentation package for your tax, legal, and accounting teams.

Project Documentation

Interconnection agreements, permits, equipment specifications, placed-in-service certificates, and construction records.

Tax Opinion Letters

Independent tax counsel opinions on credit eligibility, transfer validity, and IRS compliance requirements.

Insurance Certificates

Tax credit insurance policies covering recapture risk, transfer validity, and eligibility representations.

Bonus Adder Verification

Documentation supporting Energy Community, Domestic Content, and Low-Income Community bonus claims.

Developer Financials

Seller financial statements, corporate structure, and indemnification capacity documentation.

IRS Registration Forms

Pre-filled registration statements and election forms required for Section 6418 transfer compliance.

Frequently Asked Questions

Any entity with federal income tax liability can purchase transferable tax credits under Section 6418. This includes C-corporations, partnerships, S-corporations, and individuals. The buyer must have sufficient tax liability in the year of transfer to utilize the credits, as unused credits cannot be carried forward by the buyer.
Recapture occurs if a project is disposed of or ceases to qualify within 5 years of being placed in service. The buyer is responsible for recaptured credits. We mitigate this through: (1) seller indemnification agreements, (2) tax credit insurance policies, and (3) thorough project due diligence. Most transactions include insurance covering 100% of recapture exposure.
The seller must register with the IRS and obtain a registration number before the transfer can occur. The IRS then issues a transfer election statement that both parties attach to their tax returns. We coordinate this entire process, providing pre-filled forms and tracking registration status. The registration must be completed within the seller's tax year of the transfer.
Tax credits typically trade at 90-95 cents on the dollar. Pricing depends on project risk profile, credit type (ITC vs PTC), seller credit quality, documentation completeness, and timing relative to tax deadlines. Larger transactions and repeat buyers often receive preferred pricing. This discount represents your immediate ROI on the purchase.
No, credits can only be transferred and claimed in the tax year the project was placed in service (for ITC) or the year the electricity was generated (for PTC). However, you can purchase credits year-round for projects placed in service during the current tax year. Planning ahead allows you to secure credits before year-end demand peaks.
Your tax counsel should review: credit eligibility and transfer validity opinions, IRS registration requirements, and indemnification terms. Your accounting team should confirm the proper treatment as an asset purchase. We provide a complete due diligence package including independent tax opinions, insurance certificates, and project documentation for your advisors' review.
ITCs are one-time credits based on project cost, while PTCs are annual credits based on actual electricity production over 10 years. PTC transfers must occur annually as production is generated. Buyers can commit to multi-year PTC purchases with pricing locked in, or purchase single-year tranches. PTCs offer predictable annual tax reduction but require ongoing transfers.
Unlike sellers, buyers cannot carry forward unused transferred credits to future years. If your tax liability decreases unexpectedly, excess credits are lost. We recommend conservative sizing based on minimum expected liability and quarterly estimated payments. Some buyers split purchases across multiple projects to manage timing risk.

Ready to Reduce Your Tax Liability?

Access our curated inventory of fully-vetted, insurable tax credits.

Request Available Credits Schedule Consultation