The following credits are eligible for direct pay and may be transferred: Alternative fuel vehicle refueling property credit (30C), Renewable electricity production tax credit, PTC (45), Carbon oxide sequestration credit (45Q), Zero emission nuclear power production credit (45U), Clean hydrogen production credit (45V), Commercial clean vehicle credit (45W), Advanced manufacturing production credit (45X), Clean electricity production tax credit, tech-neutral PTC (45Y), Clean fuel production credit (45Z), Energy investment tax credit, ITC (48), Advanced energy project manufacturing investment tax credit (48C), Clean electricity investment tax credit, tech-neutral ITC (48D).