The Gold Standard in Tax Credits
Our tax credit program enables you to purchase tax credits directly from NextEra Energy. The result is a streamlined approach to tax reduction that simultaneously supports energy development and delivers measurable improvements to corporate cash flow and financial performance.
You pay a discounted
amount for every dollar
of tax credit you purchase
Full indemnity backed
by NextEra Energy Capital
Holdings (NEECH, A-)
Excellence Backed by
Financial Strength and Risk Protection
NextEra Energy is the trusted tax credit leader in the energy sector, combining years of expertise, Fortune 200 strength and the industry’s largest portfolio of high‑quality credits. Our specialized Tax Credit Transferability (TCT) team delivers superior tax credits, rigorous risk mitigation and class‑leading tax credit support services.
Century of Excellence
- 100+ years in operation
- Billions in energy credits transferred
- #1 energy capital investor in the U.S. *As of 2024
Specialized White-Glove Tax Credit Expertise
- ~100 dedicated tax professionals standing behind purchase
- Deep expertise in credit qualification and structuring
- Rigorous IRS compliance
Financial Strength & Reliability
- World’s largest electric utility holding company by market capitalization
- Strong credit ratings: S&P (A-), Moody's (Baa1), Fitch (A-)
- Guaranteed tax credit delivery backed by NEECH
Guaranteed Program Benefits
- Risk-free tax credit savings guarantee
- Full indemnification with IRS audit-period protection
- Final compliance documentation and tax form preparation
How to Unlock
Immediate Risk-Free Tax Savings
We do the work. You take the credit.
Agreement to
Transfer
Secure your allocation with a
simple agreement to transfer credits
Quarterly
Invoice
Receive invoices for allocated
credits throughout the year
Estimated
Tax Payments
Apply credits against quarterly
estimated tax payments
Tax
Forms
We handle all required U.S. tax
forms on your behalf
Indemnification
Protection
NextEra Energy retains all audit
risks and responsibilities
Our Diverse Technology Portfolio
NextEra Energy generates high-quality tax credits across multiple energy technologies — from utility-scale solar to cutting-edge battery storage — maximizing opportunities while powering America's growing energy demand.
Meet Our
Tax Credit Experts
NextEra Energy’s Tax Credit Transferability team provides white-glove service, bringing decades of experience to deliver seamless execution, reliable credit delivery, comprehensive risk protection and expert guidance for your tax strategy.
Frequently Asked Questions
On each federal quarterly estimated tax payment date, instead of paying the IRS, you will pay NextEra Energy a discounted amount for tax credits that will be applied on your tax return. This ensures you achieve a tax benefit with no NPV or time value detriment.
A tax credit delivery guarantee is a contractual assurance that the buyer will receive at least the contracted amount, regardless of any project changes or construction delays. This guarantee allows a buyer to take the benefit of the purchase into their financials after signing. If NextEra Energy does not deliver the contracted amount, it will pay the buyer a penalty equal to the underlying amount multiplied by the agreed tax credit transfer discount.
NextEra Energy's tax indemnity covers any buyer losses resulting from the tax credit purchase, including the face value of the tax credits, applicable IRS interest or penalties and a tax gross up on any taxable portion of the indemnity payments. NextEra Energy’s tax indemnity provides the strongest protection in the industry.
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