Insights to help you address challenges and opportunities related to clean energy tax credits

This series of articles and webinars features leaders from DLA Piper’s world-class tax practice and sector groups who provide an overview of the technical tax aspects of the credits available under the Inflation Reduction Act (IRA) and their impact on key industry sectors. We aim to explore practical applications, such as how to navigate the statutes in the absence of complete guidance, how to apply the credits to transactions, and how to transfer credits. As coming guidance unfolds, we provide real-time updates.

Featured insights

Green on Blue Vector

Buying transferrable tax credits: Is it right for my company?

The Inflation Reduction Act of 2022 (IRA) extended and introduced several federal income tax credits related to energy transition and carbon reduction and modified a number of the rules applicable to those credits. One of the biggest changes was that most of the credits are now transferrable to a third party, including to taxpayers who are not themselves engaging in activities that generate tax credits.
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