Does the Inflation Reduction Act allow an individual to sell their federal solar electric tax credits to someone else?

[Insagn]

When the act was passed earlier in 2022 I read about the option to sell your credits to someone else, but I am having difficulty finding anything about how to do this.

[Anonymous_]

@NCperson 

[Insagn]

I may have missed it, but I do not see an answer to my question?

[NCperson]

@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.