--- title: "Transferable Tax Credits After the OBBBA: Due Diligence and Risk Mitigation" date: 2026-07-13T13:27:00-04:00 author: Catherine Dailey canonical_url: "https://www.kelleydrye.com/viewpoints/articles/transferable-tax-credits-after-the-obbba-due-diligence-and-risk-mitigation" section: Articles --- # Transferable Tax Credits After the OBBBA: Due Diligence and Risk Mitigation July 13, 2026 Partners [Jack Miles](https://www.kelleydrye.com/people/jack-miles) and [Andrew Lee](https://www.kelleydrye.com/people/andrew-h-lee) authored the article, ​“Transferable Tax Credits After the OBBBA: Due Diligence and Risk Mitigation,” which was published by *Tax Notes Federal*. The article examines the due diligence and risk mitigation considerations for purchasers of transferable federal energy tax credits following enactment of the One Big Beautiful Bill Act (OBBBA). It explains the key tax risks associated with purchasing transferable credits under section 6418, including recapture, prevailing wage and apprenticeship compliance, foreign entity restrictions, and excessive credit transfer exposure, while outlining practical protections such as robust due diligence, representations and warranties, indemnities, audit cooperation provisions, and tax insurance. Click [here](https://www.taxnotes.com/tax-notes-federal/credits/transferable-tax-credits-after-obbba-due-diligence-and-risk-mitigation/2026/07/13/7wd3x) to read the full article (subscription required). - Share this entry - - - - - [ View entry pdf ](Something%20went%20wrong%20when%20creating%20the%20PDF%20file,%20please%20check%20your%20logs) ### Related Services - [Tax](https://www.kelleydrye.com/practices/tax) - [Corporate and Tax](https://www.kelleydrye.com/practices/corporate-and-tax) Blog [ ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-rectangles/Blog_Post_Listing.svg) ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-Images/adlaw_billboard_listing.webp?auto=compress%2Cformat&crop=focalpoint&fit=crop&fp-x=0.5&fp-y=0.5&h=750&q=80&w=1125&s=e1a7aebcee8115938489d6575321e698) ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/cash-app-pays-out-to-states-in-multistate-settlement) Ad Law Access July 13, 2026 [ ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/cash-app-pays-out-to-states-in-multistate-settlement) Blog [ ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-rectangles/Blog_Post_Listing.svg) ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-Images/adlaw_billboard_listing.webp?auto=compress%2Cformat&crop=focalpoint&fit=crop&fp-x=0.5&fp-y=0.5&h=750&q=80&w=1125&s=e1a7aebcee8115938489d6575321e698) ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/nad-reviews-sharp-language-in-pricing-claims) Ad Law Access July 12, 2026 [ ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/nad-reviews-sharp-language-in-pricing-claims)