Our panel entitled “Our Tax Credits: Transferability and Direct Pay under the IRA” will consider the new opportunities provided by the IRA to monetize federal tax credits through the use of “direct pay” and “transferability” provisions set forth in Sections 6417 and 6418 of the Code. We will be discussing the rules and getting the perspectives of both industry practitioners and Treasury and IRS representatives responsible for implementing the new legislation. Among other things, we will be discussing recently issued proposed Treasury Regulations and some of the complexities that taxpayers must overcome.