Editorial Policy. This site publishes educational information about U.S. tax credit transferability and related clean-energy credits. We aim to be accurate, clear, and transparent about how we source, write, and update content. This is not tax or legal advice — see Disclaimer.
Our standards
- Official-first sourcing. IRS/Treasury, Federal Register, eCFR, and IRS forms/instructions.
- Plain English. Explain the rule and what it means operationally.
- Dated and reviewed. Every substantive page carries a "Last updated" date.
- Corrections. Errors are fixed and noted on Updates.
- Independence. Revenue comes from referral introductions, not advertising. Monetization does not control what we publish or how we explain it.
Site guide
- Start Here — overview for newcomers.
- How It Works — workflow and rules.
- Eligible Credits — the credits within §6418's scope (date-dependent post-OBBBA).
- Registration Filing — pre-filing registration.
- Risk & Compliance — diligence, excessive transfer, recapture, FEOC.
- Updates — what changed and what we updated.
- Sources — curated official links.
1) Sources we rely on
We prioritize primary sources. When a rule is discussed, we link to the underlying IRS/Treasury material.
Source hierarchy
- Federal Register: final regulations (authoritative rule text).
- eCFR: consolidated regulatory text for day-to-day reference.
- IRS pages: FAQs, registration portal, forms and instructions.
- IRS publications: official user guides.
- IRS news releases: summary announcements of new guidance.
2) How we handle updates
Tax guidance changes — sometimes quickly. When we update a page, we fix the content, update the "Last updated" date, and summarize material changes on Updates. Pages also carry "Re-check" notes flagging which facts are volatile and roughly when to re-verify them.
3) Corrections
If you think something is wrong, tell us — use our contact form with the page URL and, if possible, a link to an official source supporting the correction. We review and fix verified errors.
4) Revenue and independence
This site earns revenue by routing qualified buyers, sellers, and advisors to the marketplaces, brokers, insurers, and advisory firms that transact §6418 credits. We may receive referral fees when an introduction leads to business. We do not run display ads, and monetization does not influence editorial decisions. If we ever use sponsored or affiliate content, it will be clearly labeled. See Disclaimer and Privacy Policy.
5) Official references
- Federal Register: Transfer of Certain Credits (T.D. 9993)
- IRS: IR-2024-120 (final guidance summary)
- IRS transferability FAQs
- IRS registration portal (ECO)
- Publication 5884 (registration guide)
- eCFR: 26 CFR §1.6418-4 (pre-filing registration)
Last updated: June 2026