{"id":7310,"date":"2026-10-27T09:00:00","date_gmt":"2026-10-27T13:00:00","guid":{"rendered":"https:\/\/www.sunhub.com\/blog\/?p=7310"},"modified":"2026-10-28T08:25:49","modified_gmt":"2026-10-28T12:25:49","slug":"feoc-compliance-solar-buyers-guide","status":"publish","type":"post","link":"https:\/\/www.sunhub.com\/blog\/feoc-compliance-solar-buyers-guide\/","title":{"rendered":"FEOC Compliance Solar: What U.S. Developers and Buyers Need to Know in 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Foreign Entity of Concern (FEOC) restrictions are changing how U.S. solar developers, manufacturers, and equipment buyers evaluate their supply chains. With new federal tax-credit restrictions taking effect, the origin of solar components and the ownership structure of suppliers can influence project eligibility for valuable incentives.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding <strong>FEOC compliance in solar<\/strong> is essential for companies sourcing photovoltaic modules, inverters, batteries, and other equipment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rules extend beyond where products are manufactured. They also address foreign ownership, control, and material assistance from certain entities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"777\" src=\"https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-29-095418-1024x777.png\" alt=\"Compare all 50 U.S. solar markets with live rankings, installed capacity, growth data, and key market insights to support smarter sourcing decisions.\" class=\"wp-image-6886 size-full\" srcset=\"https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-29-095418-1024x777.png 1024w, https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-29-095418-300x228.png 300w, https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-29-095418-768x583.png 768w, https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/06\/Screenshot-2026-06-29-095418.png 1085w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<h2 id=\"explore-u-s-solar-state-rankings\" class=\"wp-block-heading\"><strong><strong><a href=\"https:\/\/www.sunhub.com\/state\/?utm_source=blog&amp;utm_medium=image&amp;utm_campaign=state\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/www.sunhub.com\/state\/?utm_source=blog&amp;utm_medium=image&amp;utm_campaign=state\" rel=\"noreferrer noopener\">Explore U.S. Solar State Rankings<\/a><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Compare solar rankings, installed capacity, growth trends, and market performance across all 50 states. Discover regional insights to support smarter procurement and expansion decisions.<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div id=\"rank-math-toc\" class=\"wp-block-rank-math-toc-block\"><h2>Table of Contents<\/h2><nav><ol><li><a href=\"#what-is-feoc-compliance-in-solar\">What Is FEOC Compliance in Solar?<\/a><\/li><li><a href=\"#how-feoc-rules-affect-solar-tax-credits\">How FEOC Rules Affect Solar Tax Credits<\/a><\/li><li><a href=\"#what-makes-a-solar-supplier-a-prohibited-foreign-entity\">What Makes a Solar Supplier a Prohibited Foreign Entity?<\/a><\/li><li><a href=\"#understanding-the-material-assistance-cost-ratio\">Understanding the Material Assistance Cost Ratio<\/a><\/li><li><a href=\"#why-solar-supply-chain-transparency-matters\">Why Solar Supply-Chain Transparency Matters<\/a><\/li><li><a href=\"#how-to-approach-feoc-compliant-solar-procurement\">How to Approach FEOC-Compliant Solar Procurement<\/a><\/li><li><a href=\"#feoc-compliance-vs-domestic-content-requirements\">FEOC Compliance vs. Domestic Content Requirements<\/a><\/li><li><a href=\"#what-solar-developers-should-watch-in-2026\">What Solar Developers Should Watch in 2026<\/a><\/li><li><a href=\"#conclusion\">Conclusion<\/a><\/li><li><a href=\"#frequently-asked-questions\">Frequently Asked Questions<\/a><\/li><li><a href=\"#sources\">Sources<\/a><\/li><\/ol><\/nav><\/div>\n\n\n\n<h2 id=\"what-is-feoc-compliance-in-solar\" class=\"wp-block-heading\">What Is FEOC Compliance in Solar?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FEOC stands for <strong>Foreign Entity of Concern<\/strong>, a term used in federal laws addressing national security and supply-chain risks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the clean-energy tax-credit provisions enacted in July 2025, the Internal Revenue Code uses the broader term <strong>prohibited foreign entity (PFE)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">PFEs include specified foreign entities and foreign-influenced entities that meet statutory ownership, control, or other criteria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For solar projects, compliance generally involves determining whether a taxpayer or supplier falls within prohibited categories and whether a project receives disqualifying material assistance from PFEs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The IRS issued Notice 2026-15 in February 2026 to provide interim guidance on these restrictions.<\/p>\n\n\n\n<h2 id=\"how-feoc-rules-affect-solar-tax-credits\" class=\"wp-block-heading\">How FEOC Rules Affect Solar Tax Credits<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The restrictions affect several federal clean-energy incentives, including:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Tax credit<\/strong><\/th><th><strong>Section<\/strong><\/th><th><strong>FEOC-related consideration<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Clean electricity production credit<\/td><td>45Y<\/td><td>Restrictions on PFE status and material assistance<\/td><\/tr><tr><td>Clean electricity investment credit<\/td><td>48E<\/td><td>Restrictions on PFE status and material assistance<\/td><\/tr><tr><td>Advanced manufacturing production credit<\/td><td>45X<\/td><td>Restrictions involving eligible components and PFEs<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For qualifying facilities and energy storage technologies beginning construction after December 31, 2025, material assistance from a PFE can disqualify a project from applicable credits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Certain restrictions also apply to eligible components sold during taxable years beginning after July 4, 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These requirements are particularly important for solar developers relying on federal incentives in their financial models.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Separately, legislation enacted in 2025 accelerated the termination of Sections 45Y and 48E for many wind and solar facilities. Developers must evaluate those deadlines independently of FEOC compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div style=\"text-align:center;margin:1.5em 0\"><div class=\"sunhub-products-wrapper mb-5\"><div class=\"row\"><div class=\"col-md-4 single-sunhub-slide p-2\"><a href=\"https:\/\/www.sunhub.com\/product\/3BCGO\/canadian-solar-435w-96-topcon-cells-n-type-solar-panel?utm_source=google&#038;utm_medium=blog&#038;utm_campaign=cta-link-1\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" style=\"border-radius:.7rem\" src=\"https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/04\/Vertical-Banner.jpg\" class=\"img-fluid\" alt=\"Sunhub Product Banner\"><\/a><\/div><div class=\"col-md-4 single-sunhub-slide p-2\"><a href=\"https:\/\/www.sunhub.com\/product\/31TP8\/sma-sunny-boy-smart-energy-11-5kw-grid-tie-string-inverter?utm_source=google&#038;utm_medium=blog&#038;utm_campaign=cta-link-2\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" style=\"border-radius:.7rem\" src=\"https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/04\/Vertical-Banner-2.jpg\" class=\"img-fluid\" alt=\"Sunhub Product Banner\"><\/a><\/div><div class=\"col-md-4 single-sunhub-slide p-2\"><a href=\"https:\/\/www.sunhub.com\/product\/3AG6G\/jackery-explorer-1000-v2-portable-power-station?utm_source=google&#038;utm_medium=blog&#038;utm_campaign=cta-link-3\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" style=\"border-radius:.7rem\" src=\"https:\/\/www.sunhub.com\/blog\/wp-content\/uploads\/2026\/04\/Vertical-Banner-1.jpg\" class=\"img-fluid\" alt=\"Sunhub Product Banner\"><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"what-makes-a-solar-supplier-a-prohibited-foreign-entity\" class=\"wp-block-heading\">What Makes a Solar Supplier a Prohibited Foreign Entity?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Supplier compliance cannot be determined solely by the country printed on a product label.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The statutory framework examines several factors, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ownership by specified foreign entities<\/li>\n\n\n\n<li>Voting rights and corporate control<\/li>\n\n\n\n<li>Board representation<\/li>\n\n\n\n<li>Certain debt and financial relationships<\/li>\n\n\n\n<li>Contractual arrangements that create prohibited control<\/li>\n\n\n\n<li>Other criteria established under federal law<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This means a manufacturer operating in the United States is not automatically compliant simply because its factory is located domestically.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similarly, sourcing a component from a particular country does not, by itself, establish every element of the applicable PFE analysis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buyers must assess the actual legal entity, ownership structure, and relevant supply-chain relationships.<\/p>\n\n\n\n<h2 id=\"understanding-the-material-assistance-cost-ratio\" class=\"wp-block-heading\">Understanding the Material Assistance Cost Ratio<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most important concepts in FEOC compliance is the <strong>material assistance cost ratio (MACR)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">MACR measures the proportion of qualifying costs attributable to products or components that are not sourced from prohibited foreign entities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For qualifying clean electricity facilities and energy storage technologies, the simplified calculation is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>MACR (%) = (Total applicable direct costs \u2212 PFE-attributable direct costs) \u00f7 Total applicable direct costs \u00d7 100<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consider a hypothetical solar project with:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total applicable manufactured-product costs: $1,000,000<\/li>\n\n\n\n<li>Applicable costs attributable to PFEs: $300,000<\/li>\n\n\n\n<li>Remaining applicable costs: $700,000<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The calculation is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>($1,000,000 \u2212 $300,000) \u00f7 $1,000,000 \u00d7 100 = 70%<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The project&#8217;s MACR would be 70%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether that result satisfies the requirements depends on the applicable credit, project type, construction year, and statutory threshold.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The IRS provides interim safe-harbor methods and examples in Notice 2026-15. Actual calculations must follow those rules rather than relying solely on this simplified illustration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-left is-nowrap is-layout-flex wp-container-core-buttons-is-layout-7a45f77c wp-block-buttons-is-layout-flex\">\n<div style=\"--wp--block-button--width: 25;\" class=\"wp-block-button has-custom-width wp-block-button__width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.sunhub.com\/trader\/deals?utm_source=blog&amp;utm_medium=button&amp;utm_campaign=wholesale\" target=\"_blank\" rel=\"noreferrer noopener\">WHOLESALE SOLAR PANELS<\/a><\/div>\n\n\n\n<div style=\"--wp--block-button--width: 25;\" class=\"wp-block-button has-custom-width wp-block-button__width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-luminous-vivid-orange-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.sunhub.com\/contact-us?utm_source=blog&amp;utm_medium=button&amp;utm_campaign=contact_us\" target=\"_blank\" rel=\"noreferrer noopener\">CONTACT US<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"why-solar-supply-chain-transparency-matters\" class=\"wp-block-heading\">Why Solar Supply-Chain Transparency Matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Solar equipment supply chains often involve multiple countries and manufacturers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A solar module may incorporate cells, wafers, glass, frames, and other components sourced from different suppliers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inverters and battery systems can involve similarly complex manufacturing arrangements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a result, evaluating only the final assembly location may provide an incomplete picture of compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Developers and procurement teams should request relevant supplier documentation, including manufacturing locations, component sourcing information, ownership disclosures, and applicable cost data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Independent verification and contractual protections may also help reduce procurement risk.<\/p>\n\n\n\n<h2 id=\"how-to-approach-feoc-compliant-solar-procurement\" class=\"wp-block-heading\">How to Approach FEOC-Compliant Solar Procurement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Solar buyers can improve their compliance processes by incorporating supplier due diligence into procurement planning.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Procurement stage<\/strong><\/th><th><strong>Recommended action<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Supplier qualification<\/td><td>Review ownership and control information<\/td><\/tr><tr><td>Product evaluation<\/td><td>Identify manufacturers and component origins<\/td><\/tr><tr><td>Contract negotiation<\/td><td>Request appropriate compliance representations<\/td><\/tr><tr><td>Cost assessment<\/td><td>Determine applicable MACR requirements<\/td><\/tr><tr><td>Documentation<\/td><td>Retain supporting records and certifications<\/td><\/tr><tr><td>Final review<\/td><td>Verify tax-credit eligibility with qualified advisers<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Documentation should be collected before purchasing decisions become difficult or expensive to reverse.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Solar businesses seeking procurement and supply-chain support can explore <a href=\"https:\/\/business.sunhub.com\/services\" rel=\"nofollow noopener\" target=\"_blank\">Sunhub&#8217;s business services<\/a> when planning equipment sourcing and project purchasing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, sourcing through a marketplace or service provider does not independently establish FEOC compliance. Buyers remain responsible for confirming the eligibility of their particular equipment and projects.<\/p>\n\n\n\n<h2 id=\"feoc-compliance-vs-domestic-content-requirements\" class=\"wp-block-heading\">FEOC Compliance vs. Domestic Content Requirements<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">FEOC compliance and domestic content requirements are related to supply-chain decisions, but they are not interchangeable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>FEOC\/PFE restrictions<\/strong> determine whether certain foreign-entity relationships or material assistance disqualify applicable tax credits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Domestic content requirements<\/strong> establish criteria for obtaining an additional tax-credit bonus based on qualifying U.S.-produced materials and components.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A project may satisfy domestic content requirements but still require a separate PFE analysis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Likewise, equipment that does not qualify for a domestic content bonus is not automatically disqualified under FEOC rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Developers should evaluate each requirement independently.<\/p>\n\n\n\n<h2 id=\"what-solar-developers-should-watch-in-2026\" class=\"wp-block-heading\">What Solar Developers Should Watch in 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The regulatory framework continues to evolve.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notice 2026-15 provides interim rules and safe harbors while Treasury and the IRS develop further regulations and guidance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Developers should monitor updates affecting supplier classifications, material assistance calculations, documentation, and applicable safe-harbor methods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tax-credit eligibility should also be assessed alongside construction-start rules and other statutory deadlines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Given the financial consequences of disqualification, legal and tax professionals should review project-specific compliance strategies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-left is-nowrap is-layout-flex wp-container-core-buttons-is-layout-7a45f77c wp-block-buttons-is-layout-flex\">\n<div style=\"--wp--block-button--width: 25;\" class=\"wp-block-button has-custom-width wp-block-button__width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/rfq.sunhub.com\/?utm_source=news&amp;utm_medium=button&amp;utm_campaign=rfq\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">REQUEST FOR QUOTE<\/a><\/div>\n\n\n\n<div style=\"--wp--block-button--width: 25;\" class=\"wp-block-button has-custom-width wp-block-button__width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-luminous-vivid-orange-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.sunhub.com\/contact-us?utm_source=blog&amp;utm_medium=button&amp;utm_campaign=contact_us\" target=\"_blank\" rel=\"noreferrer noopener\">CONTACT US<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"conclusion\" class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>FEOC compliance in solar<\/strong> has become an important consideration for U.S. renewable energy procurement and tax-credit planning.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The restrictions extend beyond manufacturing location to include supplier ownership, control, and material assistance from prohibited foreign entities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For developers, manufacturers, and equipment buyers, effective compliance requires transparent supply chains, accurate cost documentation, supplier due diligence, and an understanding of applicable IRS requirements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As federal guidance evolves, integrating these checks into procurement decisions can help reduce financial risk and support more reliable solar project development.<\/p>\n\n\n\n<h2 id=\"frequently-asked-questions\" class=\"wp-block-heading\">Frequently Asked Questions<\/h2>\n\n\n\n<h3 id=\"what-does-feoc-mean-in-solar\" class=\"wp-block-heading\">What does FEOC mean in solar?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">FEOC means Foreign Entity of Concern. In the context of certain clean-energy tax credits, the law applies restrictions involving prohibited foreign entities and material assistance from those entities.<\/p>\n\n\n\n<h3 id=\"are-all-chinese-made-solar-panels-automatically-disqualified\" class=\"wp-block-heading\">Are all Chinese-made solar panels automatically disqualified?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not solely because of a country-of-origin label. Eligibility depends on the applicable statutory rules, entity relationships, sourcing details, and material assistance calculations.<\/p>\n\n\n\n<h3 id=\"what-is-the-material-assistance-cost-ratio\" class=\"wp-block-heading\">What is the material assistance cost ratio?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">MACR measures the qualifying share of applicable costs after excluding costs attributable to prohibited foreign entities, calculated under the relevant statutory and IRS rules.<\/p>\n\n\n\n<h3 id=\"is-feoc-compliance-the-same-as-domestic-content-compliance\" class=\"wp-block-heading\">Is FEOC compliance the same as domestic content compliance?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. FEOC rules address prohibited foreign-entity relationships and material assistance, while domestic content requirements concern eligibility for additional incentives tied to U.S.-produced equipment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For related procurement planning, read Sunhub\u2019s <a href=\"https:\/\/www.sunhub.com\/blog\/sourcing-solar-equipment\/\">guide to sourcing solar equipment<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-left is-nowrap is-layout-flex wp-container-core-buttons-is-layout-7a45f77c wp-block-buttons-is-layout-flex\">\n<div style=\"--wp--block-button--width: 25;\" class=\"wp-block-button has-custom-width wp-block-button__width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/rfq.sunhub.com\/?utm_source=news&amp;utm_medium=button&amp;utm_campaign=rfq\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">REQUEST FOR QUOTE<\/a><\/div>\n\n\n\n<div style=\"--wp--block-button--width: 25;\" class=\"wp-block-button has-custom-width wp-block-button__width wp-block-button__width-25\"><a class=\"wp-block-button__link has-white-color has-luminous-vivid-orange-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.sunhub.com\/contact-us?utm_source=blog&amp;utm_medium=button&amp;utm_campaign=contact_us\" target=\"_blank\" rel=\"noreferrer noopener\">CONTACT US<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 id=\"sources\" class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.irs.gov\/irb\/2026-11_IRB\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Internal Revenue Service : Notice 2026-15: Prohibited Foreign Entity Guidance<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/treasury-irs-provide-guidance-for-certain-energy-tax-credits-regarding-material-assistance-provided-by-prohibited-foreign-entities-under-the-one-big-beautiful-bill\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Internal Revenue Service : Treasury and IRS Guidance on Material Assistance from PFEs<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.energy.gov\/cmei\/manufacturing\/foreign-entity-concern-interpretive-guidance\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">U.S. Department of Energy : Foreign Entity of Concern Interpretive Guidance<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/uscode.house.gov\/us\/usc\/119-118\/t26\/s48E\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">U.S. House of Representatives : Internal Revenue Code Section 48E<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.intertekcea.com\/reports-white-papers\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Intertek CEA : Achieving FEOC Compliance: What Every U.S. Solar Buyer Should Know<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Understand FEOC compliance for solar procurement, prohibited foreign entities, material assistance cost ratios, and supplier documentation in 2026.<\/p>\n","protected":false},"author":1,"featured_media":7335,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-7310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-energy"],"post_priority":"0","_links":{"self":[{"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/posts\/7310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/comments?post=7310"}],"version-history":[{"count":2,"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/posts\/7310\/revisions"}],"predecessor-version":[{"id":7336,"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/posts\/7310\/revisions\/7336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/media\/7335"}],"wp:attachment":[{"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/media?parent=7310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/categories?post=7310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sunhub.com\/blog\/wp-json\/wp\/v2\/tags?post=7310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}