Treasury, IRS provide guidance for certain energy tax credits regarding material assistance provided by prohibited foreign entities under the One, Big, Beautiful Bill
IR-2026-23, Feb. 12, 2026 — The Department of the Treasury and the Internal Revenue Service today issued a notice providing guidance for determining whether electricity-producing qualified facilities, energy storage technologies, or eligible components are receiving material assistance from a prohibited foreign entity (PFE) and would be ineligible for certain energy
0 Comments
February 12, 2026