Eligible Credits

In short (60 seconds)

• Transferability is limited: only 11 credits are eligible for §6418 transfers.
• This is a navigation hub: click a credit to open its overview and official-source links.
• Operational steps matter: most transfers require IRS pre-filing registration and registration numbers (see Registration Filing).
• Not tax advice: this directory doesn’t determine whether a specific project qualifies.

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 (all 11)

• Section 30C — Alternative fuel vehicle refueling/recharging property credit.
• 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.
• Section 45X — Advanced manufacturing production credit.
• Section 45Y — Clean electricity production credit.
• Section 45Z — Clean fuel production credit.
• 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).

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).

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

What this directory does (and doesn’t) do

• Does: provide a clean index of the eligible credits 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 — eligibility is fact-specific and depends on compliance with 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.