Navigating Prohibited Foreign Entity (PFE) Compliance for Energy Storage Projects in 2026-2027

As IRS guidance surrounding Section 48E Prohibited Foreign Entity (PFE) rules continues to evolve, developers and project stakeholders face increasing complexity when determining tax credit eligibility for energy storage projects. In this webinar, Energy Toolbase and the Washington National Tax team will break down the latest PFE guidance, explain how it impacts project planning and financing, and share practical strategies for reducing compliance risk.

Things you’ll learn:

How the latest Section 48E PFE guidance impacts energy storage project eligibility.
What qualifies as a PFE, SFE, or Foreign-Influenced Entity and why it matters.
Strategies to reduce PFE compliance risk through procurement and project planning.
How Safe Harbor provisions, MACR calculations, and IRS guidance affect project development.
How Energy Toolbase helps developers evaluate PFE compliance throughout the project lifecycle.

It’s for you if you:

Understand PFE Requirements

Learn how the latest IRS guidance affects energy storage projects and federal tax credit eligibility.

Reduce Compliance Risk

Discover practical planning and procurement strategies to help avoid common PFE compliance pitfalls.

Navigate Project Finance

Understand how PFE regulations influence transferable tax credits, financing decisions, and long-term project economics.

Prepare for Future Guidance

Stay ahead of evolving regulations with expert insights on pending IRS updates and industry best practices.

Evaluate Projects with Confidence

Want insights on how to help developers assess PFE compliance and make more informed project decisions