The Treasuring Department, under the Biden Administration, is allowing for large companies to start buying Clean-Energy Tax Credits. The intent of the new “Clean-Energy Tax Credits” is to bring in capital to projects that produce wind energy, solar power, clean hydrogen, batteries, etc. As of now, many firms that generate clean energy are unable to claim all tax credits provided given their lack of profit. The following system will allow these clean energy generating companies to sell their unused tax credits to a firm that has no ties to the project but is seeking a lower tax bill. 

https://www.wsj.com/articles/tax-rules-to-kick-off-new-clean-energy-market-c680194e