IRS Energy Tax Transfer Program Draws Nearly 300,000 Projects

May 9, 2025, 8:19 PM UTC

About 288,000 clean energy projects have registered with the IRS to participate in the multibillion-dollar tax credit transfer market.

About 11,000 of the registrations are for direct pay, which allows tax-exempt organizations to receive cash instead of tax breaks for certain energy projects, Amber MacKenzie, an attorney-adviser at the Treasury Department, said during a Friday panel at the American Bar Association Section of Taxation 2025 May Tax Meeting.

The Democrats’ 2022 tax-and-climate law created the transfer market, which allows energy project investors and developers to sell certain tax credits. Almost $30 billion in tax credit purchase deals occurred in 2024. ...

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