- 2026: Material Assistance / cost-allocation rules apply — certain percentage of components must be from non-FEOC sources. Specific thresholds depend on project size and component category.
- 2027 and beyond: Stricter thresholds phase in. Higher domestic-content requirements; tighter ownership tests for component manufacturers.
- Treasury Department issues periodic guidance. Rules can change; the manufacturer's FEOC certification at the time the project is placed in service is what matters for the credit.
Solar panels (modules)
Manufacturer FEOC compliance generally tracks where the company is headquartered, where the panels are manufactured, and ownership stakes by entities located in covered jurisdictions. Many major Tier-1 brands have established US, Mexico, Vietnam, or Korea production lines specifically to maintain FEOC compliance for the US market.
| Manufacturer | HQ | 2026 FEOC Status | Notes |
|---|---|---|---|
| SEG Solar | Houston, TX (US-HQ) | Compliant | BNEF Tier 1. Houston HQ + Texas manufacturing. Strong domestic-content profile for 48E. |
| Maxeon Solar | Singapore (US-listed) | Compliant | Premium IBC technology (former SunPower panels). US production at Albuquerque NM (planned). |
| Qcells (Q.PEAK) | Hanwha Solutions, South Korea | Compliant | Cartersville GA factory + Dalton GA assembly. Strong domestic presence. |
| Silfab Solar | Mississauga, ON Canada / Bellingham, WA | Compliant | Washington and South Carolina manufacturing. |
| REC Solar (Group) | Norway (Reliance Industries owned) | Likely compliant | Singapore production. Verify current ownership-test status under updated FEOC rules. |
| Mission Solar | San Antonio, TX | Compliant | Texas-manufactured. |
| Heliene | Ontario, Canada / Mountain Iron, MN | Compliant | Minnesota manufacturing line. |
| Solar4America | Sumter, SC | Compliant | South Carolina factory. |
| First Solar (CdTe) | Tempe, AZ (US-HQ) | Compliant | Thin-film. Ohio manufacturing. Almost exclusively used in commercial/utility-scale. |
| VSUN Solar | Vietnam (Chinese ownership) | Generally NOT compliant | Vietnam manufacturing + Chinese ownership ties triggers FEOC restrictions. Often substituted by lower-tier residential bids. |
| Boviet Solar | Vietnam (Chinese ownership) | Verify | Vietnam-manufactured but ownership-test status varies; verify with manufacturer. |
| Trina Solar | China | Not compliant for 48E | Major global brand but Chinese ownership disqualifies for FEOC-protected 48E projects. |
| Jinko Solar | China (Florida assembly) | Partial / verify | Florida assembly facility but parent-company ownership creates FEOC complications. |
| JA Solar | China (Phoenix AZ assembly planned) | Verify | Building US assembly capacity to maintain market access; FEOC ownership-test status pending guidance. |
| Canadian Solar | Canada (Chinese ownership) | Generally not compliant | Despite the name, ownership ties to China create FEOC complications. |
| LONGi | China | Not compliant for 48E | Major global brand. Not eligible. |
Inverters
| Manufacturer | HQ | 2026 FEOC Status | Notes |
|---|---|---|---|
| Enphase | Fremont, CA (US-HQ) | Compliant | Microinverters + IQ Battery + IQ Combiner 6. US production scaled up; strong domestic content profile. |
| SolarEdge | Israel / US (Nasdaq-listed) | Compliant | Optimizer-based string inverters. Verify production region for specific batch. |
| Tesla Energy | Austin, TX | Compliant | Powerwall 3 + Tesla Solar Inverter. US-manufactured. |
| Sol-Ark | Allen, TX | Compliant | Hybrid inverters. US-HQ; verify component sourcing. |
| EG4 Electronics | Sulphur Springs, TX | Verify | US-HQ but some component sourcing may need FEOC verification. |
| Generac (PWRcell) | Waukesha, WI | Compliant | Generac is US-HQ; PWRcell hybrid inverter + battery system. |
| Schneider Electric (Conext) | France (US presence) | Compliant | Off-grid focused. French parent. |
| Outback Power | Arlington, WA | Compliant | Off-grid focused. US-manufactured. |
| Magnum Energy / Sensata | US (Sensata) | Compliant | Off-grid + mobile inverters. |
| Hoymiles | China | Not compliant for 48E | Chinese microinverter brand. Avoid for FEOC-protected projects. |
| APsystems | Jiaxing, China | Not compliant for 48E | Chinese microinverter brand. Avoid for FEOC-protected projects. |
| Deye | China | Not compliant for 48E | Chinese hybrid inverter brand. |
| Growatt | China | Not compliant for 48E | Chinese inverter brand. |
Batteries (residential storage)
| Manufacturer / Model | HQ | 2026 FEOC Status | Notes |
|---|---|---|---|
| Tesla Powerwall 3 | Austin, TX | Compliant | US-manufactured. Integrated PV input. LFP chemistry. Backup Gateway 2 for whole-home backup. |
| Enphase IQ Battery 5P / 10C | Fremont, CA | Compliant | LFP. AC-coupled. US-manufactured cells (post-2024 production). |
| FranklinWH aPower 2 | Sunnyvale, CA | Verify | US-HQ. LFP. Verify cell-level sourcing under current FEOC rules. |
| HomeGrid Stack'd | Houston, TX (US-HQ) | Verify | LFP residential battery; US assembly; cell-level sourcing should be verified. |
| EG4 PowerPro / EG4-LL series | Sulphur Springs, TX | Verify | US-HQ; rack-mount LFP. Cell sourcing varies; verify for FEOC project. |
| SimpliPhi (Briggs & Stratton) | Wauwatosa, WI | Compliant | US-HQ. LFP residential battery. |
| Generac PWRcell | Waukesha, WI | Compliant | NMC chemistry (older units); newer LFP-pivot underway. |
| Sonnen / Sonnencore | Germany / Tucson AZ assembly | Likely compliant | German parent + AZ assembly. |
| BYD Battery-Box | China | Not compliant for 48E | Chinese ownership. |
| HuaWei FusionSolar | China | Not compliant for 48E | Chinese ownership; restricted. |
Racking and mounting
FEOC rules also apply to balance-of-system components including racking. Most US-HQ racking manufacturers (IronRidge, Unirac, SnapNrack, S-5!, Quick Mount PV) source steel/aluminum from US/North American suppliers and qualify for both FEOC and Domestic Content adders.
| Manufacturer | HQ | FEOC Status | Notes |
|---|---|---|---|
| IronRidge | Hayward, CA | Compliant | US-HQ; standard rooftop racking. |
| Unirac | Albuquerque, NM | Compliant | US-HQ. |
| SnapNrack | San Luis Obispo, CA | Compliant | US-HQ; SunRun-affiliated. |
| S-5! (metal roof) | Iowa Park, TX | Compliant | US-HQ. Specialist in standing-seam metal roof attachments. |
| Quick Mount PV (Esdec) | Walnut Creek, CA | Compliant | Premium flashed mounts. |
| EcoFasten (Esdec) | Burlington, VT | Compliant | Premium flashings + rails. |
| RBI Solar (Gibraltar) | Cincinnati, OH | Compliant | Ground-mount + commercial racking. |
| Nuance Energy (ground mount) | Cleveland, OH | Compliant | Osprey PowerPlatform ground-mount system. |
| SunModo | Vancouver, WA | Compliant | Rooftop + ground racking. |
Domestic content adder — bonus credit on top of 48E
Beyond passing FEOC, projects that meet specific domestic content thresholds qualify for an additional 10% bonus on the Section 48E credit. The thresholds escalate over time:
- Steel and iron products must be 100% US-origin (already strict).
- Manufactured products must hit a percentage threshold of US-cost content — 40% in 2024, scaling to 55% by 2027. Specific calculation based on cost allocation, not weight.
- Domestic content rules are stricter than basic FEOC; some panels that pass FEOC won't qualify for the bonus credit.
How installers should document FEOC + Domestic Content
- Manufacturer's FEOC compliance letter for the specific batch shipped on the project
- BOM (Bill of Materials) showing component HQ + manufacturing location for every line item
- Certified Domestic Content statement if claiming the 10% bonus
- Records retained 6+ years past placed-in-service for IRS audit defense
Got a bid that includes equipment you're unsure about?
Upload your proposal — the analyzer flags equipment that's likely FEOC-disqualified for 48E projects so you can ask your installer to substitute compliant gear.
Analyze My Bid →Frequently asked questions
I'm a homeowner buying with cash — does FEOC apply to me?
No. FEOC applies to projects claiming the Section 48E commercial ITC. Cash and loan residential purchases by homeowners had Section 25D, which expired Dec 31, 2025. 2026 cash/loan purchases claim no federal credit, so FEOC compliance is irrelevant. Pick the equipment that's best for performance and warranty regardless of FEOC.
I'm signing a residential lease/PPA — does FEOC apply?
Yes — the third-party owner of the system claims the commercial 48E ITC, and that claim is subject to FEOC. The lease/PPA installer is responsible for sourcing FEOC-compliant equipment. Ask them in writing to confirm.
If a panel passes FEOC, does that mean it qualifies for the 10% Domestic Content bonus?
No — passing FEOC and meeting Domestic Content thresholds are different tests. FEOC is about ownership/manufacture jurisdiction; Domestic Content is about cost percentage of US-origin materials. A panel can be FEOC-compliant without qualifying for the Domestic Content adder.
How often is this list updated?
Periodically as Treasury issues guidance and as manufacturers announce FEOC certifications. Always cross-check with the manufacturer's current published statement before relying on this for an actual project filing.