IRA Clean Energy Tax Credits
Understanding the transformative potential of the Inflation Reduction Act's clean energy incentives
30%
Investment Tax Credit
Dollar-for-dollar reduction in federal tax liability
$0.85–0.92
Per Dollar of Credit
Market pricing for transferable credits via Section 6418
22
Credit Types
Covering solar, wind, storage, EVs, manufacturing, and more
Direct Tax Impact
The IRA introduces powerful new tax incentives that directly reduce tax liability for project owners and credit buyers alike
Dollar-for-Dollar Reduction
Unlike deductions that only reduce taxable income, tax credits reduce your actual tax bill. A $1M credit saves $1M in taxes.
- Up to 30% ITC on qualified energy property
- Immediate, measurable tax benefit
- Bonus adders for domestic content and energy communities
Transferability
Section 6418 allows project owners to sell credits to unrelated buyers for cash, eliminating the need for traditional tax equity structures.
- One-time, irrevocable transfers
- Cash payment at closing
- Simpler than tax equity partnerships
Broad Coverage
22 distinct incentives spanning the full clean energy value chain, from generation and storage to manufacturing and vehicles.
- Solar, wind, storage, geothermal, and more
- Both ITC and PTC structures available
- Credits available through at least 2032
Complete Project Timeline
Understanding the full lifecycle of a tax credit project, from initial planning through IRS filing
Project Planning
Technology selection, site assessment, and credit eligibility analysis
- Technology selection
- Credit eligibility review
- Bonus adder assessment
Construction
Physical development and meticulous tracking of qualifying expenditures
- Qualified cost tracking
- Prevailing wage compliance
- Documentation collection
Placed in Service
Project completion, interconnection, and operational verification
- Commercial operation date
- Performance verification
- Interconnection agreements
Credit Calculation
Determining final credit value with all applicable bonus adders
- Qualified cost basis review
- Bonus credit qualification
- Independent engineer report
Credit Transfer
Marketing credits to qualified buyers and executing transfer agreements
- Buyer matching
- Transfer agreement execution
- Representations & warranties
Tax Filing
Final documentation, IRS form preparation, and compliance submission
- IRS Form 3800 prep
- Transfer election filing
- Compliance verification
Project Planning
Technology selection, site assessment, and credit eligibility analysis
- Technology selection
- Credit eligibility review
- Bonus adder assessment
Construction
Physical development and meticulous tracking of qualifying expenditures
- Qualified cost tracking
- Prevailing wage compliance
- Documentation collection
Placed in Service
Project completion, interconnection, and operational verification
- Commercial operation date
- Performance verification
- Interconnection agreements
Credit Calculation
Determining final credit value with all applicable bonus adders
- Qualified cost basis review
- Bonus credit qualification
- Independent engineer report
Credit Transfer
Marketing credits to qualified buyers and executing transfer agreements
- Buyer matching
- Transfer agreement execution
- Representations & warranties
Tax Filing
Final documentation, IRS form preparation, and compliance submission
- IRS Form 3800 prep
- Transfer election filing
- Compliance verification
Required Documentation
Essential documentation needed throughout the credit lifecycle to support your transfer
Project Documentation
- Engineering designs and specs
- Equipment manufacturer certifications
- Construction timeline and milestones
Financial Records
- Qualified cost basis documentation
- Invoices, receipts, and contracts
- Payment verification and bank records
Compliance Records
- Permits, licenses, and approvals
- Prevailing wage and apprenticeship records
- Domestic content and energy community certifications
Ready to monetize your tax credits?
Submit your project and let us connect you with qualified buyers. Our platform handles the complexity so you can focus on building.