Comment from Advanced Energy United
Advanced Energy UnitedSupportTrade association
Summary: Advanced Energy United, a national industry association representing the advanced energy sector, requests that the Treasury and IRS prioritize guidance on prohibited foreign entity (PFE) restrictions for sections 45Y and 48E. They argue that current uncertainty regarding PFE status is chilling investment and urge the agency to provide clear testing frameworks, transition relief, and clarifications on minority ownership to reduce financing friction.
See attached file(s).