The 2026 US Clean Energy FEOC Rules: Navigating New Investment Barriers

Navigating FEOC Restrictions in U.S. Clean Energy: Compliance and Mitigation Strategies Estimated reading time: 10 minutes Key Takeaways The “One Big Beautiful Bill Act” (H.R.1) introduces identity-based exclusions for “foreign entities of concern” (FEOCs) from U.S. clean energy tax credits (IRA), effective for facilities commencing construction after January 1, 2026. FEOCs include Foreign-Controlled Entities (FCEs […]

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