Buying Tax Credits -

All transfers must be made in cash (checks, wires, etc.) to be valid. These payments are not considered taxable income for the seller and are not deductible for the buyer. Key Market Segments (2026 Context)

Most federal credits can only be transferred once ; the buyer cannot resell them to another party. buying tax credits

As of 2026, the market is primarily driven by clean energy and social programs. Buying Tax Credits - A Guide for Corporate Taxpayers - Crux All transfers must be made in cash (checks, wires, etc