# llms.txt for Empact Technologies

## About
Empact Technologies is a Houston, TX-based clean energy tax credit compliance SaaS company. Its core product, NexusIQ™, is an AI-native compliance platform covering Foreign Entity of Concern (FEOC), Beginning of Construction (BOC), Prevailing Wage and Apprenticeship (PWA), Domestic Content, Section 48E, and State Compliance requirements for clean energy tax credits under the Inflation Reduction Act. NexusIQ™ helps developers and their partners reduce transaction risk, eliminate compliance burdens, and protect tax credit value at every stage, from construction through the recapture period.

## Key Topics
- FEOC (Foreign Entity of Concern) compliance: Ownership, Effective Control and Material Assistance tests
- Beginning of Construction (BOC) compliance
- Section 48E and 45Y clean energy investment tax credits
- Prevailing Wage and Apprenticeship (PWA) requirements
- Domestic Content compliance
- State-level clean energy tax credit compliance
- Tax credit recapture (Section 50(a)) and disallowance risk
- Tax credit closing file documentation and audit readiness

## Product
- [NexusIQ™](https://www.empacttechnologies.com/nexusiq): AI-native compliance platform overview

## Compliance Solutions
- [FEOC Compliance](https://www.empacttechnologies.com/feoc): Foreign Entity of Concern compliance solution
- [Beginning of Construction](https://www.empacttechnologies.com/beginning-of-construction): BOC compliance
- [Section 48E](https://www.empacttechnologies.com/48e): 48E investment tax credit compliance
- [Prevailing Wage & Apprenticeship](https://www.empacttechnologies.com/prevailing-wage-apprenticeship): PWA compliance
- [Domestic Content](https://www.empacttechnologies.com/domestic-content): Domestic content compliance
- [State Compliance](https://www.empacttechnologies.com/state-compliance): State-level clean energy tax credit compliance
- [Tax Credit Qualification](https://www.empacttechnologies.com/tax-credit-qualification): Tax credit qualification overview

## Tools
- [FEOC Compliance Calculator](https://www.empacttechnologies.com/feoc-calculator): Interactive tool to assess FEOC compliance exposure for a project
- [48E Calculator](https://www.empacttechnologies.com/48e-calculator): Interactive tool to estimate Section 48E tax credit eligibility and value

## Resources
- [Resources](https://www.empacttechnologies.com/resources): Compliance resources hub
- [Glossary](https://www.empacttechnologies.com/resources/glossary): Clean energy tax credit compliance terminology
- [Webinars & Podcasts](https://www.empacttechnologies.com/resources/webinars): Educational webinars and podcast appearances
- [FAQ](https://www.empacttechnologies.com/faq): Answers to common questions on FEOC, PWA, Domestic Content, and other clean energy tax credit compliance topics
- [Insights](https://www.empacttechnologies.com/insights): Technical articles and analysis on clean energy tax credit compliance
- [Protecting Production Credit Value Doesn't End When Construction Does](https://www.empacttechnologies.com/insights/production-credit-value-after-construction): Prevailing wage obligations on alteration and repair work for 45Z and 45Q facilities after construction ends, what to document, and what a failure costs
- [What Are the FEOC Supply Chain Tracing Requirements Under OBBBA?](https://www.empacttechnologies.com/insights/feoc-supply-chain-tracing-requirements): How FEOC supply chain tracing works under OBBBA and Notice 2026-15, from manufactured product component identification to MACR calculation, threshold schedules, and safe harbor documentation
- [What Does a Supplier Need to Prove FEOC Compliance?](https://www.empacttechnologies.com/insights/feoc-supplier-compliance-proof): What suppliers need to prove FEOC compliance, from PFE certifications to component-level traceability and MACR documentation
- [How Do I Evaluate a Supplier for FEOC Risk?](https://www.empacttechnologies.com/insights/feoc-supplier-risk-evaluation): Checklist for developers and buyers evaluating a supplier's FEOC and PFE status before signing
- [What the Alta Wind Ruling Means for Clean Energy Tax Credit Documentation](https://www.empacttechnologies.com/insights/alta-wind-ruling-tax-credit-documentation): How the Alta Wind trial court ruling reinforces documentation quality for clean energy tax credit positions
- [Protecting Clean Energy Tax Credit Value After Closing](https://www.empacttechnologies.com/insights/protecting-clean-energy-tax-credit-value-after-closing): Guide to disallowance and recapture risk under Section 50(a), distinguishing recapture from FEOC ownership/control requirements
- [The Closing File as a Living Asset](https://www.empacttechnologies.com/resources/insights/clean-energy-tax-credit-closing-file): Maintaining clean energy tax credit documentation through the recapture window
- [Does Your Supplier's FEOC Certificate Actually Meet IRS Guidance?](https://www.empacttechnologies.com/insights/feoc-certificate-review): Reviews common gaps between supplier-issued FEOC certificates and IRS documentation standards
- [FEOC Compliance Guide](https://www.empacttechnologies.com/insights/feoc-compliance-guide): Foundational overview of Foreign Entity of Concern compliance requirements for clean energy tax credits
- [FEOC and Deal Valuation](https://www.empacttechnologies.com/insights/feoc-valuation-driver): How FEOC compliance risk affects project valuation in M&A and tax equity transactions
- [Empact Technologies Launches FEOC Compliance Software](https://www.empacttechnologies.com/insights/feoc-launch-press-release): Product launch announcement for Empact's FEOC compliance tools

## Contact
For questions about NexusIQ™ or clean energy tax credit compliance, visit https://www.empacttechnologies.com/