Every year in July the Oregon Production Investment Fund (OPIF), a state agency, auctions tax credits. According to accountants you can take this credit as a charitable deduction on your federal income taxes and additionally take the tax credit on your state taxes too. The tax credits are generally beneficial if you pay Alternative Minimum Tax and can reduce the amount of tax you owe in April by buying the prior July.
However, due to changes in the US Tax Code for the 2018 fiscal year, one might expect the OPIF auction to see less volume in bids and hence see lower winning bids this year "bucking" the run up of the past few years. The reason one might expect less volume is that the changes in the US Tax Code should greatly reduce the number of individuals paying AMT. The Tax Policy Center expects tax collection in AMT to be reduced by 87%. And is expected to reduce filers from 5 million to 200k. Additionally, many less tax filers will even be deducting there taxes this year. So, those buying the OPIF might see better value in the credits, even though less bidders may be looking to benefit from these credits. Although the OPIF staff is still anticipating strong demand for this autction.