Acquire Section 45Q tax credits at $0.85 per dollar of liability. Congressional authority. IRS pre-filing registered. Available now for qualified tax years ending 2025.
Congress created §45Q Carbon Oxide Sequestration credits to incentivize carbon capture infrastructure. The Inflation Reduction Act — now extended by the OBBBA — made those credits transferable to unrelated third parties via IRC §6418. You don't need to own the carbon project. You don't take on equity or project risk. You purchase a standalone tax attribute and apply it directly against your federal liability.
No partnership equity. No ongoing project involvement. No K-1 from us. The entire mechanics run through the Credit Holder and your own tax return.
You acquire the contractual right to purchase $30M in §45Q credits from the Credit Holder. We assign that right to you for a $4.5M assignment fee. You owe the Credit Holder $21M directly — total all-in: $25.5M.
4-day due diligence period · NDA optionalThe Credit Holder files the Section 6418 transfer election with the IRS. Credits are transferred directly to you using IRS pre-filing registration numbers — not brokered, not commingled.
Single §6418 election · One transfer only · IRS registeredYour CPA reports the acquired credits on Form 8933 and Form 3800. The credits apply dollar-for-dollar against your regular federal income tax liability. Subject to §38(c) general business credit limitation.
Form 8933 + Form 3800 · No opinion letter required · Fully disclosedAt filing, your federal tax liability drops by the face value of the credits applied. This is not a deferral, deduction, or yield — it is an immediate, permanent elimination of tax dollars owed.
2025 vintage · Applicable to tax year ending December 31, 2025Enter your estimated 2025 federal income tax liability. The calculator shows your all-in cost, credit allocation, and permanent savings — instantly.
2025 Vintage · $0.85/dollar · Subject to §38(c) limitation — consult your tax advisor
This calculator is for illustrative purposes only and does not constitute tax advice. Credits are subject to §38(c) general business credit limitation. Consult a qualified tax professional before transacting. This is not an investment — it is a tax credit transfer under IRC §6418.
Illustrative only. This is not an investment return — it is a permanent reduction in 2025 federal tax liability at the time of credit transfer.
| Tax Liability | Credits Applied | All-In Cost | Instant Savings |
|---|
* Maximum available: $30M face value. Allocations above $30M require additional inventory. Subject to §38(c) limitation.
§45Q is a statutory credit under the Internal Revenue Code — not a syndicated shelter, not a charitable deduction, not a planning technique. Congress authorized credit transferability via IRC §6418 as part of the Inflation Reduction Act. It was extended and expanded by the One Big Beautiful Bill Act signed July 4, 2025.
We do not issue a Schedule K-1. You are not a partner in a carbon project. You acquire a standalone tax attribute — a purchased credit — reported on your own return via Form 8933 and Form 3800.
This is not depreciation. Not a deferral. The moment the §6418 election is filed, the credit is transferred and your tax liability is eliminated — permanently and immediately for the 2025 tax year.
Registration numbers are verified and delivered as a condition of closing. The Credit Holder files required IRS disclosures. No opinion letter is needed — the statute authorizes the transfer directly.
§45Q is an active general business credit under §38. The passive activity rules under §469 do not limit its use against regular federal income tax. High-income earners and business owners can apply it immediately.
Under IRC §6418(g), if the underlying credit is later recaptured, the recapture obligation remains with the Credit Holder — not the buyer. Your downside exposure is capped at the purchase price paid.
DEVELOP MY CREDIT 1 LLC is a Utah limited liability company. The assignment structure is a single agreement — no layered SPVs, no offshore entities, no complex flow-through structures.
This opportunity is most relevant to individuals and entities with significant 2025 federal income tax liability. The §38(c) limitation applies — your CPA will confirm capacity.
Business owners, real estate investors, and operators with $5M+ in 2025 federal tax exposure who want to eliminate a portion of that liability permanently rather than write a check to the IRS.
Your client has a large 2025 liability and you're looking for a legitimate, fully-disclosed, IRS-registered transfer credit. No shelter opinion required. Statutory authority. Clean.
Tax drag is performance drag. Helping a $20M+ client reduce their tax bill by $3–4.5M this filing season is a measurable win — and a relationship deepener. Advisor referral structure available.
This is not a tax shelter. It is a congressional credit transfer with clear IRS guidance, pre-filing registration requirements, and statutory single-transfer rules. Your counsel will recognize every element.
Statutory credit for qualified carbon oxide sequestration. Post-OBBBA rate: $85/t (industrial point source), $180/t (DAC). Credits are property of the Credit Holder at origin.
Congress authorized one-time transfer of §45Q credits to unrelated third parties. The Credit Holder makes a §6418 election on a timely-filed return. The buyer reports on Form 8933 + 3800.
Purchased credits are active general business credits. Usage is limited to regular income tax in excess of the tentative minimum tax. Your CPA calculates available capacity on Form 3800.
Statutory protection: if credits are recaptured, the obligation runs to the Credit Holder, not the buyer. Buyer's maximum downside is limited to the purchase price paid — period.
IRS requires pre-filing registration of transferred credits before the transfer election. Registration numbers are verified and delivered to buyer at closing as a condition precedent.
§45Q is an active credit under §38. The passive activity rules do not limit its use. High-income earners with no business income can still apply it directly against their regular federal tax.
Schedule a confidential 30-minute call. We'll walk through the structure, verify your credit capacity, and connect you with our tax counsel and the Credit Holder's team.