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Tax Credit |
Section 6417 Refundability (Direct Pay) |
Section 6418 Transferability (Third Party Sale) [1] |
| §25E Previously-Owned Clean Vehicles | No; but, see special rule for advanced payments on transfer under Transferability. | No; but, taxpayer who purchases a pre-owned clean vehicle can elect, on or before the purchase date, to transfer the credit to the dealer who sold the vehicle in exchange for cash, or a partial payment or a down payment on the vehicle in an amount equal to the credit otherwise available to the buyer. |
| §30C Alternative Fuel Vehicle Refueling Property Credit | Yes; but limited to tax-exempt entities. | Yes |
| §30D Clean Vehicle Credit | No; but, see special rule for advanced payments on transfer under Transferability. | No; but, taxpayer who purchases a new clean vehicle can elect, on or before the purchase date, to transfer the credit to the dealer who sold the vehicle in exchange for cash, or a partial payment or a down payment on the vehicle in an amount equal to the credit otherwise available to the buyer. |
| §45 Renewable Electricity Production Tax Credit | Yes; but limited to tax-exempt entities. | Yes |
| §45Q Carbon Oxide Sequestration Credit | Yes; not limited to tax-exempt and state governmental entities during first five years of the credit period. | Yes |
| §45U Zero-Emission Nuclear Power Production Credit | Yes; but limited to tax-exempt entities. | Yes |
| §45V Clean Hydrogen Production Credit | Yes; not limited to tax-exempt and state governmental entities during first five years of the credit period | Yes |
| §45W Qualified Commercial Vehicles for a Tax-Exempt Entity | Yes; but limited to tax-exempt entities. | No |
| §45X Advanced Manufacturing Production Credit | Yes; not limited to tax-exempt and state governmental entities during for any consecutive five-year period elected by taxpayer within the credit period. | Yes |
| §45Y Electricity Production Credit | Yes; but limited to tax-exempt entities. | Yes |
| §45Z Clean Fuel Production Credit | Yes; but limited to tax-exempt entities. | Yes |
| §48 Energy Investment Tax Credit | Yes; but limited to tax-exempt entities. | Yes |
| §48C Qualifying Advanced Energy Project Credit | Yes; but limited to tax-exempt entities. | Yes |
| §48E Clean Electricity Investment Credit | Yes; but limited to tax-exempt entities. | Yes |
[1] Tax-exempt entities are excluded from using transferability.
