# Ep335: New IRS Guidance on FEOC and 45Z Tax Credits

Page: https://stenobird.com/podcast/currents-5790308/ep335-new-irs-guidance-on-feoc-and-45z-tax-credits
Text version: https://stenobird.com/podcast/currents-5790308/ep335-new-irs-guidance-on-feoc-and-45z-tax-credits.md
Podcast: [Currents](https://stenobird.com/podcast/currents-5790308)
Published: 2026-02-19T12:30:02+00:00
Episode link: https://www.spreaker.com/episode/ep335-new-irs-guidance-on-feoc-and-45z-tax-credits--70141667
Audio file: https://api.spreaker.com/download/episode/70141667/ep335_new_irs_guidance_on_feoc_and_45z_tax_credits_mixdown.mp3
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JSON: https://stenobird.com/v1/public/podcasts/currents-5790308/episodes/ep335-new-irs-guidance-on-feoc-and-45z-tax-credits
Duration seconds: 767

## Resource

Keith Martin, Norton Rose Fulbright partner, discusses newly issued IRS guidance on the FEOC rules, explaining how the Treasury clarified the calculation of prohibited foreign content and what uncertainty remains for developers and tax credit buyers. He also reviews proposed regulations for the 45Z clean fuel tax credit and how the changes may improve transferability and market participation.

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## Transcript

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