According to a recent Crux report, Benchmarking Corporate Participation in the 2025 Tax Credit Market, corporate participation in the tax credit market continued to broaden in 2025, even as policy developments, such as the One Big Beautiful Bill Act, introduced new uncertainty around tax liability and transaction timing. The report suggests that tax credit purchases are becoming a more established component of corporate tax planning, with participation expanding across industries and company sizes and many prior participants remaining active year after year.
Below are some findings from the report. To dive deeper, access Crux’s full report at www.cruxclimate.com/reports/2025-benchmarking-corporate-participation-tax-credit-market.
Source: Crux, Benchmarking Corporate Participation in the 2025 Tax Credit Market, March 24, 2026, www.cruxclimate.com/reports/2025-benchmarking-corporate-participation-tax-credit-market.
