Everything corporate tax teams need to know about buying transferable tax credits in 2026. We dive into the latest market dynamics and talk about everything from pricing and risk to diligence and internal readiness.

Understanding timings can be a great resource for buyers to maximize outcomes when purchasing tax credits, especially when refunds or carry-backs come into play, all of which we unpack in this short guide.

An overview of February FEOC guidance from the IRS.

A developer's guide to Illinois' new Senate Bill.

An Overview of Illinois Shines

An overview of SMART 3.0 in Massachusetts

A practical guide to buying clean energy tax credits for individuals and their advisors — what type of income tax can be offset, how the process works, and the key rules and nuances.

An overview of IRS Notice 2025-42 for beginning of construction for renewable energy projects

Guide for taxpayers on how to navigate BEAT tax and recent changes in BEAT rules stemming from OBBBA.

A quick developer guide to locking in tax credits by “Beginning Construction” in the post‑OBBBA rush.

A practical guide on the OBBB’s new FEOC restrictions for clean-energy tax credits, outlining project-level material-assistance thresholds, taxpayer ownership/control tests, exemptions, penalties, and recommended compliance steps.

A hard stop for wind and solar credits by 2027, new FEOC supply-chain hurdles, and an executive order that could upend the safe-harbor rule—President Trump’s “One, Big, Beautiful Bill” rewrites the IRA playbook. This quick read breaks down what’s cut, what’s spared, and the financing moves developers must make now.

A practical guide for corporate buyers that shows how mastering the timing of clean energy tax credit transfers - when you contract, fund, and claim - can unlock outsized yields, sharpen cashflow management, and turn the tax department from a cost center into a profit driver. Concentro, 23 Jun 2025

On Monday June 16th, 2025 the Finance Committee of the Senate released their version of the "One Big Beautiful Bill" with improvements for clean energy provisions, but with less changes than expected or hoped.

On May 12th, the House Committee on Ways and Means released draft legislation outlining their proposed budget package, with a set of proposed changes affecting clean energy tax credits and transferability. While there is no repeal, some earlier sunsets will have an impact on the market.

Smaller clean energy tax credits are emerging as strategic assets in the post-IRA landscape. Once overlooked, these credits are gaining traction thanks to market maturity, better technology, and growing buyer sophistication—offering scalable, low-risk, and efficient ways for corporations to optimize tax strategy.

The IRS has released updated guidance for calculating the domestic content of clean energy projects to qualify for the 10% Domestic Content Bonus Adder. To help developers navigate these new rules, Concentro has launched the Domestic Content Calculator—a streamlined tool that simplifies determining project eligibility by leveraging the updated safe harbor tables.

Application period for 48E(h) LIC Bonus Adder program starts today (1/16/2025)

Key Changes Proposed in 30C Tax Credits (09/18/2024 Updates)

The IRS released final guidance on the PW&A requirements, providing additional clarity on requirements for clean energy developers to maximize the tax credits available under the Inflation Reduction Act (IRA).

This morning, the IRS has finally opened the electronic portal to pre-file for registration for clean energy projects aiming to monetize tax credits either through transfers or elective pay.

The Low-Income Communities Bonus Credit Program application window will open in just a couple of days (October 19th), and it comes with an expected almost $1Bn annual investment in projects located in previously underserved communities.

After the passage of the Inflation Reduction Act, clean energy tax credits can be transfered, presenting a very attractive investment opportunity for Corporates from a return, risk and ESG impact perspective.

The Inflation Reduction Act is one of the most significant economic plans in history. With clean energy initiatives as its main focus, tax credits take the center stage and are expected to change the US clean energy landscape.

Tax credit transferability, one of the key initiatives from the IRA, can be transformational for the clean energy industry by providing a mechanism for projects to monetize the value of tax credits received.