Change log

Updates

What changed in the law and guidance, and what we changed on this site. Newest first.

Verified 11 Oct 2026 · page reviewed 11 Oct 2026

This site

11 October 2026, evening. New: guides by situation: selling a small solar tax credit, with a worked example; sell, keep, tax equity or direct pay; partnerships and S corporations; §45X for manufacturers; and can I sell my home solar tax credit?. The forms page now has notes for sellers on every credit form.

11 October 2026, later. New: a prices page that sets every public price report side by side, by credit and by deal size, with the costs that come off the price. The home page now shows a sample readiness report and a who-does-what diagram of a sale, also at the top of how a transfer works.

11 October 2026. The site was rebuilt. Every legal and tax fact was re-checked against the statute as amended in 2025, the §6418 regulations, IRS form pages and instructions, and IRS notices, and each page now shows the date its sources were checked. New: the Readiness Checker, the Credit Value Estimator, a deadlines page, a foreign-entity rules page, tax forms by credit with pages for Forms 3800, 3468 and 8835, and a primary-source library. The Desk now takes enquiries by email. Old page addresses redirect to their new equivalents.

Law and guidance

30 June 2026. §30C ended for refuelling and charging property placed in service after this date^[1].

4 July 2026. Last day for wind and solar facilities to begin construction and stay outside the 31 December 2027 placed-in-service deadline under §45Y and §48E^[2][3].

Early 2026. Notice 2026-15 gave interim safe harbors for the material-assistance cost ratio and previewed proposed regulations; comments were requested by 30 March 2026^[4].

1 January 2026. The material-assistance test began to apply to §45Y and §48E projects whose construction begins after 31 December 2025^[2]; §45Z’s North American feedstock rule and other changes began to apply to fuel produced after that date^[5].

2 September 2025. Notice 2025-42 limited wind and solar to the physical work test for beginning construction, except solar of 1.5 MW (AC) or less^[6].

4 July 2025. Public Law 119-21 was enacted. It kept transferability, barred transfers of six credits to specified foreign entities, added the small agri-biodiesel producer credit to the transferable list, and changed or ended several underlying credits^[7]. See deadlines.

25 April 2024. Final §6418 regulations were released^[8] and published as T.D. 9993 on 30 April 2024^[9].

Corrections

Corrections to this site are listed here with the date and what changed.

11 October 2026. The §45Z page said §45Z credits made up nearly 6.8% of 2025’s transfer volume. Crux’s figure is for the second half of 2025; the page now says so, and adds current §45Z volumes and prices.

11 October 2026. The Credit Value Estimator and the Readiness Checker applied the broker fee and the insurance premium to the sale price. The market sources quote both on the credit amount, so both tools now do the same. Estimated net proceeds are slightly lower: on a $500,000 credit, the low end of the range falls by $3,000 without insurance and by $8,000 with it. To report an error, see the editorial policy.