FEOC Updates and News
Track regulatory developments and industry insights on clean energy compliance
IRS Notice 2025-42
Eliminates 5% safe harbor for MACR
MACR Requirements
Full MACR compliance requirements take effect
Industry Analysis & Commentary
Expert insights from law firms, tax credit marketplaces, and industry leaders on navigating FEOC compliance
11 articles found
Recent Updates to Foreign Entity of Concern (FEOC) Compliance Based on IRS Notice 2026-15
The first real FEOC guidance just dropped. Here's what it says, what it doesn't, and how to use it to get compliant — covering the three-gate compliance framework, MACR calculations, and supplier certification requirements.
Treasury Department and IRS Release Prohibited Foreign Entity Guidance
Analysis of IRS Notice 2026-15 providing initial guidance on Prohibited Foreign Entities (PFEs) under the OBBB, including interim safe harbor rules for material assistance cost ratios under Sections 45X, 45Y and 48E.
Clean energy industry preps ahead of impending FEOC guidance
Industry prepares for FEOC guidance as Treasury deadlines approach. Covers supply chain audits and certification programs.
Welcome to the Jungle: We Got FEOC (and Games)
Elizabeth Crouse explains how FEOC rules are reshaping renewable energy supply chains and the material assistance provisions causing concern.
Clean energy developers hope for clarity in upcoming FEOC guidance
Industry voices including Vinson & Elkins partner Lauren Collins discuss the onerous and complicated nature of FEOC compliance requirements.
Understanding the New Prohibited Foreign Entity Rules
Legal analysis of PFE rules based on Executive Order 14315 and OBBBA statutory language, with practical compliance guidance.
Foreign Entity Rules Begin to Shape Clean Energy Deals
Analysis of how FEOC rules are affecting deal structures, supply arrangements, and project financing in the clean energy sector.
The "onion" of FEOC, Safe Harbor, and tax credits
Tax lawyers discuss the added layers of diligence and complexity FEOC rules bring to solar and renewable energy projects.
IRS Notice 2025-42: What Renewable Developers Need to Know
Detailed breakdown of IRS Notice 2025-42 and its impact on renewable developers, including the elimination of the 5% safe harbor.
From IRA to OBBBA: A New Era for Clean Energy Tax Credits
Comprehensive analysis of the transition from IRA to OBBBA requirements and implications for project developers.
Working Through The FEOC Maze
Detailed legal analysis of FEOC restrictions and their impact on renewable energy projects. Explores compliance strategies and risk mitigation approaches.
Need Help Navigating FEOC Compliance?
Our compliance screening tool helps you identify FEOC risks in your supply chain and ensure you meet all regulatory requirements. Reach out to learn more.