As of 2026, the market is primarily driven by clean energy and social programs. Buying Tax Credits - A Guide for Corporate Taxpayers - Crux
Most federal credits can only be transferred once ; the buyer cannot resell them to another party. buying tax credits
Tax credit transfer involves a seller (e.g., a renewable energy developer) who has generated more credits than they can use and a buyer with a large tax bill. As of 2026, the market is primarily driven