Buying | Tax Credits

Most federal credits can only be transferred once ; the buyer cannot resell them to another party.

As of 2026, the market is primarily driven by clean energy and social programs. Buying Tax Credits - A Guide for Corporate Taxpayers - Crux buying tax credits

—formally known as tax credit transferability—allows businesses and certain individuals to purchase federal or state tax credits at a discount to reduce their overall tax liability. Historically a niche activity for large corporations, this market has expanded significantly since the Inflation Reduction Act of 2022 enabled a broader range of "transferable" credits. How Buying Tax Credits Works Most federal credits can only be transferred once

Tax credit transfer involves a seller (e.g., a renewable energy developer) who has generated more credits than they can use and a buyer with a large tax bill. Historically a niche activity for large corporations, this