As part of the Inflation Reduction Act passed in August of 2022, $391 billion of government funding was allocated to energy and climate initiatives. The ability to transfer (i.e. sell and buy) clean energy credits was part of the new legislation and covered under IRC Section 6418. The intent of IRC Section 6418 was to increase participation in clean energy initiatives by allowing taxpayers to buy credits without engaging in complicated tax structures.

Please join this webinar on a discussion around buying and selling clean energy credits to assess if your clients or business should be engaged in this process and how to best approach the market for these clean energy credits.

Learning Objectives:

• Recognize the various clean energy credits that can be bought and sold, and the potential federal tax implications of those transactions


• Identify ideal tax entity structures that can benefit most from these credits and transactions


• Evaluate which type of credits present the least amount of risk


• Outline the market for buying and selling clean energy credits, including identifying transaction costs with a seller versus a buyer


• Identify timing and tax compliance steps for these credits and transactions