Surgent's Sale & Transfer of Energy Credits: Final Regulations & IRS Guidance

Overview

The Inflation Reduction Act of 2022 included significant business credits for energy investments in vehicles, manufacturing, alternative fuels and carbon capture, effective for tax years beginning on or after January 1, 2023. As part of this legislation, Congress authorized two novel credit delivery mechanisms: direct pay of the credit under Section 6417 and transfer or sale of the credits under Section 6418. This course will focus on final regulations under these two Code sections, enabling tax practitioners to confidently advise their clients regarding claiming, transferring and purchasing credits.

Note: This is an on-demand webcast self-study course.