We Broker Federal and State Tax Credits
Experienced. Diligent. Efficient
We have transferred millions in tax credits.
Let’s put our expertise to work for you.
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Maximize your benefits by buying or selling your tax credits
At The Shorline Group, we've streamlined this process. Valuable tax credits can be purchased or sold through smooth, risk-free transactions.
Professional guidance throughout
Minimize risk with The Shorline Group’s support and expertise
Compliance
Rest assured that your tax credit is transferred correctly. With an experienced CPA overseeing every transaction, you know you’re in expert hands.
Legal
Ensure your business is safe and secure. Our attorneys provide legal guidance throughout the process and make certain that every aspect of your transaction is in accordance with the law.
Insurance
Ensure a smooth and secure process and guarantee protection from any future legal issues. Your transaction is secure and risk-free.
How it works
Investment by real estate developer John Doe
• Invests $10 million in clean energy for commercial buildings.
• Receives a $3 million tax credit from the government.
Identification of tax credit usage issue
• John Doe has no immediate tax liability or potential to use the credit.
• Needs an alternative way to benefit from his investment.
The Shorline Group steps in to help
• Identifies ABC & Co. with a $3 million tax liability.
• Facilitates the sale of tax credit from John Doe to ABC & Co.
Successful transaction
• John Doe sells the credit for $2.5 million.
• ABC & Co. saves $500,000 in taxes.
• Both parties benefit financially from the transaction.
Meet The Founder
Chaim Shor
Founder & CEO
Born and bred in Brooklyn, NY, Chaim has a natural flair for sales and studied business at Fairleigh Dickinson University. After determining a need for support with tax credit transactions, he co-founded The Shorline Group. Chaim’s goal is to revolutionize the process of transferring valuable tax credits. To date, he has maximized credit amounts upward of 30 million dollars for his clients.
Examples of Tax Credits
Potential Sellers
ITC
LIHTC
Aspire
Residential Solar
Commercial Solar
Battery Storage
Solar Farms
Wind Farms
Residential Solar
Commercial Solar
Solar Farms
Wind Sarms
Potential Buyers
S-Corps
C- Corps
Individuals
Partnerships
S-Corps
C- Corps
Individuals
Partnerships
S-Corps
C- Corps
Individuals
Partnerships
FAQs
What changed in the Inflation Reduction Act?
The Inflation Reduction Act created a new opportunity to transfer clean energy credits. In the past, entities, individuals, and NPOs that invested in clean energy received tax credits, which are difficult to monetize. The new IRA act allows entities and taxpayers to transfer (buy and sell) tax credits, and allows non-profits to receive elective pay (cash payments) for tax credits.
Who is eligible to transfer tax credits?
Eligible entities include all for-profit entities, individuals, and small corporations. Non-profits and all entities eligible for elective pay are not eligible for tax credit transfers.
What tax credits can be transferred?
Eligible credits include the Energy Credit (48), Clean Electricity Investment Credit (48E), Renewable Electricity Production Credit (45), Clean Electricity Production Credit (45Y), Zero-emission Nuclear Power Production Credit (45U), Advanced Manufacturing Production Credit (45X), Clean Hydrogen Production Credit (45V), Clean Fuel Production Credit (45Z), Carbon Oxide Sequestration Credit (45Q), Credit for Alternative Fuel Vehicle Refueling/Recharging Property (30C), and Qualified Advanced Energy Project Credit (48C).
What is Elective Pay?
Elective pay allows applicable entities who do not owe federal income tax (such as tax-exempt entities) to benefit from clean energy tax credits through transferability.
Who is eligible to use Elective Pay?
Applicable entities include tax-exempt organizations, States, local governments, Indian tribal governments, Alaska Native Corporations, U.S. territories, and their political subdivisions, and agencies and instrumentalities of state, local, tribal, and U.S. territorial governments. Some for-profit entities may also be eligible, depending on the type of tax credit.
Can a taxpayer transfer a portion of bonus-related eligible credit?
Yes, a taxpayer can transfer all or a portion of their credits.
We’d love to hear
from you
A dedicated team member is available to discuss buying or selling clean energy tax credits whenever you’re ready.
Your request is typically addressed within 1-2 business days.
