Wow, how is it even possible to "sell" tax credits? Surely any credits are tied to the EIN/TIN of whatever organization "earned" them:<p><pre><code> "Most studios owe little in state taxes, so they opt to sell the credits through private brokers at a discount of about 10%, on average.
Let’s say, for example, $50 million in qualified expenses is returned to the studio as a credit for $15 million, which is then sold for $13.5 million—a substantial reimbursement for the movie studio"</code></pre>