In the United States, the new tax law introduced the Foreign Entity of Concern (FEOC) rules, designed to limit the influence of “high-risk” countries — China, Russia, North Korea, and Iran — in clean energy projects. Companies seeking to claim investment or production tax credits must now ensure that no entities linked to these countries are involved in their ownership structure, contracts, or supply chain. Even if a single component or part of a facility comes from one of these sources, the tax benefit may be lost. Existing rules on domestic content and credit transferability remain in place, but they must now comply with FEOC restrictions. The combined heat and power (CHP) sector will also need to reassess suppliers and partnerships to continue qualifying for incentives.