@Insagn - I am not aware that you can trade the unused credits - and it really doesn't make a lot of sense that Congress would have authorized that.
The solar credits are 'non-refundable', which is what could create a market for them since some people won't be able to use them in the year of their install and some won't ever be able to take atvantage of the credits, given their own tax situation.
but if Congress wanted individuals to get value of the unused credits, they could have made the credits (or some portion of them) refundable credits, But they didn't do that: the solar credits are non-refundable.
