"Prohibited Foreign Entity" restrictions in the OBBBA
Jul 21, 2025 · "Prohibited Foreign Entity" restrictions in the OBBBA restrict tax credits in connection with Chinese investment in US-based energy storage projects 21 July 2025 On
Jul 21, 2025 · "Prohibited Foreign Entity" restrictions in the OBBBA restrict tax credits in connection with Chinese investment in US-based energy storage projects 21 July 2025 On
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the OBBB), which significantly rolls back many of the core tax incentives that clean energy projects have relied
The June 2025 edition of this report finds that severe restrictions, including outright bans and de facto bans on siting renewable energy facilities, as well as controversies over individual
We will analyze the importance of developing the new energy storage industry. Finally, to promote the legal development of new energy storage projects in the new era, we will propose two
Oct 1, 2025 · Arguably, the most significant developments in energy storage are the new Foreign Entity of Concern (FEOC) restrictions. Technology-neutral tax credits for new power plants
Jul 10, 2025 · The One Big, Beautiful Bill Act includes new restrictions on technology-neutral tax credits, including project-based tax credits and the "45X" manufacturing tax credit which can
Oct 1, 2025 · Arguably, the most significant developments in energy storage are the new Foreign Entity of Concern (FEOC) restrictions. Technology
Jul 10, 2025 · The One Big, Beautiful Bill Act includes new restrictions on technology-neutral tax credits, including project-based tax credits and the "45X" manufacturing tax credit which can
Jul 29, 2025 · A closer look at FEOC restrictions today as they apply to technology-neutral tax credits for solar and energy storage projects.
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the OBBB), which significantly rolls back many of the core tax
Jul 21, 2025 · "Prohibited Foreign Entity" restrictions in the OBBBA restrict tax credits in connection with Chinese investment in US-based energy storage projects 21 July 2025 On
With energy storage playing a fundamental role in China''s high-quality development of green energy, this book relies on scholarly research to delve into the subject of energy storage
Jul 29, 2025 · A closer look at FEOC restrictions today as they apply to technology-neutral tax credits for solar and energy storage projects.
Jul 10, 2025 · The One Big Beautiful Bill Act (OBBB) is set to dramatically reshape how grid scale and residential energy storage systems are
Jul 10, 2025 · The One Big Beautiful Bill Act (OBBB) is set to dramatically reshape how grid scale and residential energy storage systems are treated under federal tax law. The new budget
Jul 10, 2025 · Developers accelerate construction as industry navigates foreign content restrictions and shifting clean energy priorities The U.S. energy storage sector is expected to
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H.R. 1 significantly rolls back or repeals many of the clean energy tax credits and incentives introduced with the Inflation Reduction Act of 2022, but energy storage projects are generally not as severely impacted as wind and solar, as energy storage projects beginning construction before 2033 remain eligible for key credits.
Our focus here is on H.R. 1’s extension and expansion of pre-existing foreign entity of concern (FEOC) restrictions for each of the tax credits most likely be relevant to large-scale energy storage projects under Sections 45Y, 48E, and 45X of the Internal Revenue Code.
To be eligible for tax credits, materials from a prohibited foreign entity (PFE) must be under a certain percentage threshold. These thresholds are different for solar and storage projects and increase annually:
With the budget bill passed and new Section 232 polysilicon and AD/CVD cases making headlines, solar and energy storage developers and equipment buyers are facing an increasingly complex landscape.