Exploring Transferability of Tax Credits in Renewable Energy Projects

The chapter analyzes the impact of transferable tax credits on renewable energy projects, discussing strategies to maximize their value without traditional tax equity partnerships. It examines the concept of recapture, potential risks, and methods to mitigate them through indemnity and tax insurance. The conversation also highlights the significance of recent changes enabling non-profit entities to benefit from direct pay tax credits, fostering efficient financing in the clean energy sector.