Answers to important questions before September 15 and October 15 tax deadlines
The One Big Beautiful Bill made headlines for good reason: it’s the most significant change to the renewable energy tax credit market since the IRA. But here’s what didn’t change: 2024 and 2025 tax credits remain valid, transferable, and fully available to buyers today.
For corporations approaching their September and October tax deadlines, quality 2024 renewable energy tax credits remain available – and both 2024 and 2025 opportunities are better than many realize.
How do I know 2024 and 2025 credits are still safe to purchase?
The One Big Beautiful Bill Act includes specific grandfathering provisions protecting projects that began construction before July 4, 2025. This means all 2024 and 2025 credits operate under the original Inflation Reduction Act framework – no new foreign entity restrictions, no accelerated phase-outs, and full transferability intact.
Are quality 2024 credits still available this close to deadlines?
Yes, this answer may surprise some buyers: Premium credits are still entering the market, even as the September 15 tax deadline approaches. Here’s why:
- Developers waited to sell. Many sellers held back credits until the One Big Beautiful Bill Act’s final provisions were clear. They wanted to see how the final legislation might affect valuation, and are now bringing well-documented credits to market.
- Buyers are waiting until deadlines approach. Taxpayers often purchase closer to deadlines (currently September 15 or October 15), allowing for precise tax liability forecasting and cash flow management.
- Due diligence takes time. New 2024 credits are coming online and becoming available after waiting several months for due diligence and IRS registration to be completed. Credits completing this thorough vetting process are now ready for transfer.
- Some developers need to sell by September 15, to file their own taxes and to secure funding for 2025 projects, which now face tighter construction-start requirements.
How flexible are 2024 and 2025 tax credits for future tax planning?
Carry-forward and carry-back provisions remain unchanged in the OBBB, maintaining the flexibility that makes these credits attractive for tax planning:
- 3-year carry-back allows credits to offset previously paid taxes, potentially generating refunds
- 20-year carry-forward provides extended utilization periods for credits exceeding current-year tax liability
- Corporate limitation specifics: C-corporations can use credits against 100% of the first $25,000 in tax liability, plus 75% of liability above that threshold
Buyers can confidently purchase 2024 and 2025 credits, knowing unused portions retain value for future tax years.
Are 2024 credit prices better right now?
Yes – 2024 credits are available at discounts that provide meaningful savings, typically 5-7 cents better than earlier in the year. This pricing reflects sellers’ need for quick execution – particularly those facing the September 15 deadline – rather than any deficiency in credit quality. This results in genuine opportunities for savings.
What’s the difference between a full-service broker like Armagh and a tax credit marketplace?
Platform marketplaces typically list credits before completing due diligence, requiring buyers to bid on unvetted opportunities. Only after bid acceptance do these platforms begin the verification process – a time-consuming approach that doesn’t work well against tight purchase deadlines.
As a private full-service brokerage, Armagh Capital pre-qualifies every credit through comprehensive due diligence, cost verification, and IRS registration before presenting opportunities to buyers. Here are the advantages for buyers:
- Saves you time. Documentation is complete and ready for signature.
- Less risk. Credits have undergone thorough compliance review.
- Personal guarantees. Many of our sellers provide additional security for credit validity.
- Streamlined closing process. No delays for verification after bidding.
Having pre-vetted credits ready to close can make the difference between securing the tax benefits or missing the opportunity entirely before September 15 and October 15 deadlines.
I’m interested in buying 2024 or 2025 credits. What’s next?
Ready to see credit inventory for 2024 and 2025 – or need to move quickly before an upcoming tax deadline?
- Reach out to us and give an estimate of your need for the 2024 tax year and 2025 tax year.
- We’ll provide you with a selection of our exclusive credit inventory and other credits we can provide through our network. All credits you’ll see are pre-vetted, high quality, and safe.
- Select the credits that meet your needs. With verified credits and complete documentation ready, transactions can even be processed same-day for qualified buyers.
2024 and 2025 credits remain proven tools for strategic tax planning, combining immediate tax benefits with long-term financial flexibility.
Armagh Capital provides pre-vetted credits with comprehensive due diligence, personal guarantees, and same-day processing – ensuring quality transactions, not marketplace uncertainty.
For assistance with 2024 and 2025 tax credit opportunities, contact Armagh Capital today.
