US-headquartered First Solar, Inc., a solar modules manufacturer, has announced the final sale of Section 45X Advanced Manufacturing Production tax credits. The credits were generated by the production and sale of solar modules in the United States during 2024. The deal included two separate tax credit transfer agreements. The total value was $857 million. One agreement was fixed at $645 million and was paid for in two installments in December 2024. The other agreement was variable at $212 million and was expected to be finalized by February 2025. That should simplify the original message. The company expected to receive gross cash proceeds of approximately $819 million. The company stated that the tax credits contributed to economic activity. They impacted earnings. The credits were generated from photovoltaic modules. They were produced at manufacturing facilities in Ohio and Alabama.