Featured in Building resilience – 04-2026

Tax transition

The US solar industry is entering a period of adjustment in the tax equity and tax credit transfer markets as developers, investors, and lenders navigate evolving regulatory guidance. Jesse Pichel and Lev Seleznov of Roth Capital Partners see 2026 shaping up to be a transition year for the way solar projects monetize federal incentives in the United States, with regulatory uncertainty beginning to influence capital allocation decisions.

By

pv magazine

30 Apr 2026

Rules related to Foreign Entity of Concern (FEOC) and Prohibited Foreign Entity (PFE) provisions tied to the Section 48E investment tax credit are at the center of the uncertainty surrounding US solar policy. Detailed guidance from the US Department of the Treasury and the Internal Revenue Service (IRS) is still pending, and the lack of …

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