News, Analysis & Guidance
What's changing across clean energy tax credits, and what to do about it.
Empact Technologies announces the launch of its FEOC compliance solution, the first complete offering addressing all three FEOC tests required under OBBBA: Ownership, Effective Control, and MACR.
Supplier screening alone is not enough under OBBBA. How supply chain tracing works under Notice 2026-15: identifying manufactured products and components, calculating the material assistance cost ratio (MACR), the 45Y/48E and 45X threshold schedules, and what safe harbors still require.
Any ethanol, RNG, or carbon capture facility claiming 45Z or 45Q carries prevailing wage obligations on alteration and repair work after construction ends. What to document, and what a failure costs.
What suppliers need to prove FEOC compliance: current PFE certifications, component-level traceability, MACR calculations with supporting documentation, and the records buyers request during financing, diligence, and IRS review.
A checklist for developers, buyers, and tax equity investors evaluating whether a supplier is a prohibited foreign entity (PFE) before signing, covering PFE status, component-level sourcing, and documentation standards under FEOC.
A recent Court of Federal Claims trial court ruling in Alta Wind reinforces why documentation quality determines whether clean energy tax credit positions hold up years after closing.
A clean energy tax credit can be reduced or clawed back years after it is claimed. Learn how disallowance and recapture differ, how each risk is managed, and why documentation and ownership monitoring both matter through the recapture window.
A clean energy tax credit closing file is more than a closing binder. Learn how leading developers maintain it as a living asset through the recapture window, including FEOC documentation, audit-ready records, and ongoing compliance certifications.
Foreign Entity of Concern exposure is now a primary credit risk in renewable energy deals. How FEOC risk drives valuation, the three tests deal teams must clear, and what audit-ready documentation looks like in 2026.
FEOC compliance under the OBBBA requires satisfying three tests: Ownership, Effective Control, and MACR. A plain-language guide to which tests apply and what documentation is required.
A line-by-line review of a real FEOC certificate submitted for IRA tax credit compliance, and why it failed to meet IRS Notice 2026-15 requirements.
Empact will deliver ongoing compliance management across 56 renewable energy projects in Maas Energy Works' portfolio over a six-year term.
Empact will manage tax credit compliance for Sabanci Renewables' 286 MW solar portfolio, including PWA, domestic content, and state incentive requirements.
Industry-leading compliance and risk management firm responds to the new requirements in the One Big Beautiful Bill, with Beginning of Construction and Foreign Entity of Concern compliance solutions.
Enables clean energy project developers to automate compliance with Prevailing Wage & Apprenticeship, Beginning of Construction, Domestic Content, and other requirements.
Empact to enable Bullrock's extensive project portfolio to qualify for tax credits under the Inflation Reduction Act and incentives administered by the State of New Jersey.
Empact to ensure Cypress Creek's projects qualify for federal tax credits and incentives administered by the State of Washington.
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