As part of the Inflation Reduction Act passed in August of 2022, $391 billion of government funding was allocated to energy and climate initiatives. The ability to transfer (i.e. sell and buy) clean energy credits was part of the new legislation and covered under IRC Section 6418. The intent of IRC Section 6418 was to increase participation in clean energy initiatives by allowing taxpayers to buy credits without engaging in complicated tax structures.

Please join this webinar on a discussion around buying and selling clean energy credits to assess if your clients or business should be engaged in this process and how to best approach the market for these clean energy credits.

Learning Objectives:

• Recognize the various clean energy credits that can be bought and sold, and the potential federal tax implications of those transactions


• Identify ideal tax entity structures that can benefit most from these credits and transactions


• Evaluate which type of credits present the least amount of risk


• Outline the market for buying and selling clean energy credits, including identifying transaction costs with a seller versus a buyer


• Identify timing and tax compliance steps for these credits and transactions

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222