there are different kind of tax credits and different ways to handle them
The problem is often that it needs more details and has a personal factor, meaning the owner can not just sign them over but is part of the solution and often part of the problem
There are 3 kind of lenders for these, private investment groups looking for an offset in a profitable project, financial institutions securitising them as part of a financing package and straight loans against them (very low ltv).
I have not yet aswered a larger enquiry myself because it involves a lot of back checking and the markets are currently not very positive for this kind of deal, so responses are sluggish