Sale of Renewable Energy Tax Credits

The “sale” of renewable energy tax credits prior to enactment of Section 6418 in 2022, was both illegal and a four-letter word never to be spoken. Accordingly, lawyers and accountants devised complex (and expensive) work arounds often involving either tax equity partnerships or sale-leaseback arrangements. Section 6418 of the Code allows one to avoid this complexity by the direct sale of renewable energy tax credits. This presentation discusses both the restrictions and benefits of Section 6418.

Additional Speakers:

Stephanie Caragher, CohnReznick

For more information, view the event details.