{
  "id": "ELE_TRANSFER_CLEAN_ENERGY_CREDITS",
  "name": "Transfer of Certain Credits (Credit Trading)",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers with eligible credits (e.g., Energy Credit, Advanced Manufacturing Credit) can transfer them to a transferee. The cash received by the seller is tax-exempt; the buyer cannot deduct the cash paid but receives the full credit value.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows eligible taxpayers to sell certain clean energy tax credits to unrelated third-party taxpayers for cash.",
  "irc_reference": "IRC §6418",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business|investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}