US based T1 Energy Inc., energy solutions provider, has completed a $160 million sale of Section 45X production tax credits to an investment-grade buyer at $0.91 per dollar. The transaction covered credits accrued and third-party verified through December 2025, with a true-up planned for February 2026 following confirmation of module output. The tax credit purchase agreement was executed in December 2025. Citigroup Global Markets acted as financial advisor. Proceeds were linked to ongoing domestic manufacturing operations at the G1 Dallas facility and construction progress at the G2 Austin solar cell plant operated by T1 Energy Inc.Prior to this transaction, the company had entered a 900 MW solar module supply deal with Treaty Oak Clean Energy in Texas.