Clean Energy
Energy storage projects generally claim the Section 48E investment credit, or the legacy Section 48 credit for earlier projects. They face prevailing wage and apprenticeship (PWA), Foreign Entity of Concern (FEOC) / prohibited foreign entity (PFE), beginning of construction (BOC), domestic content and state requirements. For storage, supply chain documentation carries particular weight.
Battery cells, modules and other storage components often move through complex international supply chains. FEOC / PFE material assistance rules and domestic content calculations both depend on where components were manufactured and by whom, so supplier documentation matters from procurement onward.
Empact works directly with suppliers to obtain the manufacturing, origin and cost records behind the material assistance analysis and domestic content calculation.
Review ownership, effective control and material assistance documentation across storage components and suppliers.
Learn more about FEOC / PFEReview manufacturing, origin and cost records supporting domestic content bonus claims.
Learn more about Domestic ContentReview wage and apprenticeship records during construction and prevailing wage records for alteration and repair work after placed in service.
Learn more about Prevailing Wage & ApprenticeshipDocument the construction-start date that determines which material assistance and domestic content requirements apply.
Learn more about Beginning of ConstructionEnergy storage generally claims the Section 48E investment credit, or the legacy Section 48 credit for projects that began construction before 2025. Storage does not produce electricity for sale, so the Section 45Y production credit does not apply to it.
No. Under current rules, the solar-specific beginning of construction and placed in service deadlines do not apply to energy storage. Storage follows the general Section 48E rules.
Material assistance compares the cost of components from prohibited foreign entities against a threshold that depends on the technology and construction-start year. Storage supply chains often include components that need careful supplier documentation to calculate the ratio.
Discuss your project's suppliers, records and requirements with Empact.