Buying Tax Credits -

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

As of 2026, the market is primarily driven by clean energy and social programs. Buying Tax Credits - A Guide for Corporate Taxpayers - Crux buying tax credits

Buyers typically pay a discounted rate for credits, such as $0.92 for every $1.00 of credit value. For example, a company might buy $1 million in credits for $920,000, creating an immediate $80,000 tax saving. Most federal credits can only be transferred once