Novogradac & Company Llp

The One Big Beautiful Bill Act (OBBBA), approved July 4, 2025, implemented a number of restrictions regarding foreign entities of concern (FEOC). In this episode of the Renewable Energy Tax Credit Finance Series, Novogradac partners Tony Grappone, CPA, and Joshua Morris, CPA, discuss those changes and their implications for various stakeholders in the clean energy space. They discuss the similarities and differences of the new FEOC restrictions to domestic content. Grappone and Morris then give a detailed review of the restrictions and the issues surrounding them, such as safe harbor provisions. The episode concludes with a series of rapid-fire questions developers, manufacturers and investors in the clean energy sector may have.