Eligible Credits

In short (60 seconds)

• Transferability survived OBBBA — but it follows the underlying credit. A credit is transferable only while that credit is still available for your project's timing.
• The set is moving. Several credits are phasing out or terminating on specific dates (see "What's sunsetting" below). We don't publish a fixed count because it would go stale.
• Foreign-entity bar: transfers to prohibited/"specified" foreign entities are not allowed.
• This is a navigation hub: click a credit for its overview and official-source links.
• Not tax advice: this directory doesn't determine whether a specific project qualifies.

The §6418 sunset clock

Transferability follows the underlying credit, so these dates define the deal window.

Pick your next step (best sequence)

• Start Here — the simplest overview and key definitions.
• How It Works — cash rule, timing, partial transfers, basic mechanics.
• Registration Filing — IRS pre-filing registration, registration numbers, election timing.
• Risk & Compliance — diligence, excessive transfer concept, recapture basics.
• Updates — what changed + what we updated on this site.

Choose your path (fast)

• I'm buying credits: start with Risk & Compliance then open the credit page you're buying.
• I'm selling credits: start with Registration Filing then open the credit page you're selling.
• I'm just learning: start with How It Works then browse the directory below.

Quick index

• Section 30C — Alternative fuel vehicle refueling/recharging property credit. (Terminating: not eligible for property placed in service after June 30, 2026.)
• Section 45 — Renewable electricity production tax credit (PTC).
• Section 45Q — Carbon oxide sequestration credit.
• Section 45U — Zero-emission nuclear power production credit.
• Section 45V — Clean hydrogen production credit. (Accelerated termination under OBBBA — verify timing.)
• Section 45X — Advanced manufacturing production credit. (Wind components: no credit if sold after Dec 31, 2027; broader phase-down follows.)
• Section 45Y — Clean electricity production credit (tech-neutral). (Wind & solar acceleration — see note above.)
• Section 45Z — Clean fuel production credit. (Extended through Dec 31, 2029.)
• Section 48 — Energy investment tax credit (ITC).
• Section 48C — Qualifying advanced energy project credit (allocation program).
• Section 48E — Clean electricity investment credit (tech-neutral ITC). (Wind & solar acceleration — see note above.)

Grouped view (easier browsing)

A) Production-type credits (PTC-style)

• §45 — renewable electricity PTC (generally pre‑2025 regime).
• §45Y — clean electricity PTC (tech-neutral, post‑2024).
• §45U — zero-emission nuclear production credit.
• §45V — clean hydrogen production credit.
• §45Q — carbon oxide sequestration (often treated as production-like because it's per unit captured).
• §45Z — clean fuel production credit.

B) Investment-type credits (ITC-style)

• §48 — energy ITC (technology-specific, largely pre‑2025 framework).
• §48E — clean electricity ITC (tech-neutral, post‑2024).
• §48C — advanced energy project ITC (allocation/certification program).

C) Manufacturing

• §45X — advanced manufacturing production credit.
• §48C — manufacturing/recycling can qualify via allocation program (see 48C).

D) Infrastructure / charging

• §30C — EV charging/alternative fuel refueling property (business portion is the transferable portion). (Terminating after June 30, 2026 — see note above.)

Common confusion: §45 vs §45Y and §48 vs §48E are "pre‑2025 vs post‑2024" frameworks in many situations. If you're unsure which applies, open both pages and check the placed‑in‑service timing and definitions.

Foreign-entity (FEOC) restrictions

OBBBA bars transfers of §6418 credits to prohibited or "specified" foreign entities, and applies foreign-entity-of-concern eligibility rules across several credits (including §45Y, §48E, §45X, §45Q, §45U, and §45Z), with ties to China, Russia, North Korea, and Iran in scope. FEOC due diligence is now part of every transfer — see Risk & Compliance.

What this directory does (and doesn't) do

• Does: index the credits within §6418's scope and route you to the right page.
• Does: help you understand how credits differ (production vs investment vs manufacturing vs infrastructure) at a high level.
• Does not: determine whether a specific project qualifies, or whether a credit is still transferable for your timing — eligibility is fact-specific and depends on current rules.

PTC vs ITC (plain-English note)

Some eligible credits are "production-type" (often tied to measured output, like kWh or kilograms), while others are "investment-type" (often tied to investment in qualifying property). That difference affects documentation, how amounts are computed, and what risks people focus on (high level).

If you're unsure where a concept belongs, use Glossary and Risk & Compliance.