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Update on T1 Energy FEOC Compliance Efforts

T1 Energy Inc. (TE) | December 30, 2025

By Oscar Wright

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T1 Energy concludes strategic transactions with Trina Solar and others to ensure eligibility for Section 45X tax credits in 2026.

Efforts include detailed compliance, capital raising, debt repayment, and intellectual property restructuring to comply with OBBBA requirements.

Company plans to deliver FEOC-compliant solar modules with high domestic content and advanced technology.

Equity Compliance

T1 Energy ensures equity holdings under the 25% FEOC limits and amends certificate of incorporation to reinforce compliance.

Debt Repayment

Capital raised in 2025 used for debt repayment to Trina Solar, maintaining debt below FEOC compliance threshold.

Appointment Changes

Agreement with Trina Solar eliminates Trina Solar's right to appoint a covered officer at T1.

Intellectual Property Update

T1 now licenses intellectual property from Evervolt after Trina Solar transferred it; Evervolt deemed not a FEOC.

Material Assistance Compliance

Supply chain diligence ensures non-FEOC status for solar cells; building domestic supply chain strengthens compliance efforts.

  • T1 Energy's strategic transactions secure its eligibility for tax credits, enhancing financial stability in 2026 and beyond.
  • Comprehensive compliance efforts strengthen T1's position as a reliable supplier of FEOC-compliant solar modules with domestic content.

T1 Energy's proactive approach to FEOC compliance through strategic transactions and diligence sets a strong foundation for sustainable growth in the solar energy industry.