Anyone with a state tax liability is eligible to purchase transferable tax credits to offset their state tax bill. When states implement tax incentive programs to lure companies from outside of their state to invest in their state, the companies do not have a tax liability in that state. Thus, the companies need to sell them to someone who does. That can be you, Marian. The tax credit being transferable invites taxpayer participation in an industry and encourages investment. This is economic development at work.