Energy Tax Credits - Pass Along to End Buyer?

[Steph C.]

Hello,

We are closing on a rehab soon here in MA. I've received conflicting info about the energy tax credits available.

We will be making some upgrades which will quality for a tax credit - such as new windows and heating upgrades.

Can you take these tax credits when you rehab (holding property in your LLC while rehabbing)?

Can you pass these tax credits along to an end buyer? Or, would the buyers not qualify since they didn't purchase/do these upgrades themselves?

Thanks,
Steph