The Inflation Reduction Act: A Year of Tax Credit Transfers

Orrick and Ryan recently hosted a webinar which discussed the guidelines under The Inflation Reduction Act (the “IRA”) which promote capital investment in renewable energy projects. Arguably the most groundbreaking feature of the IRA are Section 6418 Transfers, which allow the transfer of energy tax credits to unrelated parties in exchange for cash payments. Watch a recording of the conversation where we cover the developing tax credit transfer market and what to expect in 2024.

Topics include:
• Decision making for potential tax credit purchasers, including "buy-side” lessons learned
• Developer/sponsor considerations when determining whether to pursue a transfer transaction
• Developing transaction terms and conditions
• Credit adders, the latest technologies and other emerging trends

Speakers include:
• John Eliason – Partner, Orrick
• Nicholaus List – International Tax Manager, Ryan
• Jessie Robbins – Principal, Structured Finance, Generate Capital

For more information on the Inflation Reduction Act, please visit Orrick’s IRA Resource Center.

Watch the webinar recording here.