FEOC Playbook: From Policy to Practice

Tax attorney Nicole Elliott will speak at Novogradac's "FEOC Playbook: From Policy to Practice" webinar, where she will provide guidance on navigating the complex compliance requirements tied to clean energy tax credits. The session will explore the origins and legislative context of Foreign Entity of Concern (FEOC) rules, their impact on national security and supply chain resilience, and the three key restrictions that shape eligibility under Sections 48E, 45Q, 45U, 45X, 45Y and 45Z of the Internal Revenue Code. Attendees will gain practical insights into calculating material assistance cost ratios, understanding penalties and recapture risks, and developing compliance strategies to support renewable energy projects, investors and manufacturers as they adapt to evolving policy and market conditions.