Where can I find the official DOE 2024 guidance and the 2025–2026 list to compare degree-by-degree differences?
Executive summary
The official DOE “final interpretive guidance” on the definition of a Foreign Entity of Concern (FEOC) is published in the Federal Register and on DOE’s website — the Federal Register notice is effective May 6, 2024 and DOE’s web PDF is titled “Final FEOC Guidance” (Federal Register; DOE) [1] [2]. DOE also posted an article announcing the guidance and a separate DOE-hosted PDF dated April/May 2024; both explain key thresholds (25% voting/board/equity or effective control) and link to Treasury/IRS rules on related tax credits [3] [4].
1. Where to find the DOE 2024 “final interpretive guidance” — primary sources
The legally published source is the Federal Register notice “Interpretation of Foreign Entity of Concern,” which DOE finalized and published with an effective date of May 6, 2024; that Federal Register entry contains the official text and responses to comments [1]. DOE also hosts the guidance PDFs on energy.gov (labeled “Final FEOC Guidance” and an interpretive guidance PDF) and a news article summarizing the policy and its application to battery supply chain and clean vehicle tax credits [2] [4] [3].
2. What the 2024 guidance says — the headline rules you’ll compare
DOE’s published guidance treats an entity as a FEOC if it is headquartered/incorporated/doing relevant activities in a covered nation, if 25% or more of its voting rights, board seats, or equity interests are held by the government of a covered nation, or if it is effectively controlled via license/contract by a FEOC; the guidance also clarifies terms such as “government of a foreign country,” “subject to the jurisdiction,” and “owned by, controlled by, or subject to the direction” [3] [2]. DOE explicitly connects this interpretation to implementation across the Bipartisan Infrastructure Law grant programs and IRA clean vehicle tax credits [3] [4].
3. Where Treasury/IRS rules intersect — coordinating documents to read together
DOE framed the FEOC guidance to align with Treasury and IRS final regulations implementing the Clean Vehicle Tax Credit and related provisions; DOE’s webpages and PDFs point readers to the simultaneous Treasury/IRS rules that determine tax-credit eligibility for EVs and batteries beginning in 2024–2025 [4] [3]. For a degree-by-degree style comparison (your phrase), you should plan to read DOE’s FEOC text alongside the Treasury/IRS final rules — DOE’s materials explicitly link those instruments [4].
4. How to compare “degree-by-degree” differences — methodology and limits
If by “degree-by-degree” you mean comparing fine-grained differences between the DOE 2024 interpretive text and any later DOE lists or agency applications, start by extracting the guidance’s definitional thresholds (25% ownership/control tests; headquarters/incorporation criteria) and the defined scope of “covered nation,” then align any subsequent lists, program solicitations, or agency FAQs to those tests to spot additions or exceptions [3] [2]. Available sources do not mention a single consolidated “2025–2026 list” from DOE that enumerates affected entities degree-by-degree; DOE materials point to program-specific prioritization (e.g., battery grant programs) rather than a universal enumerated list [4].
5. What to expect in 2025–2026 materials — where differences typically appear
DOE’s 2024 guidance is an interpretive rule that DOE describes as administrable for grant and tax-credit contexts; subsequent program solicitations, Notices of Funding Opportunity, or Treasury/IRS rulemakings typically add implementation details, applicant checklists, or enforcement mechanics that create practical differences in application of the same statutory thresholds [3] [4]. For example, DOE’s Battery Materials Processing and Manufacturing program said it would prioritize applications that avoid FEOC-supplied material — a program-level application of the guidance rather than a change to the definitional thresholds [3].
6. Practical next steps and exact links to save you time
For the authoritative starting points, download the Federal Register “Interpretation of Foreign Entity of Concern” entry (effective May 6, 2024) and the DOE-hosted “Final FEOC Guidance” PDF; read Treasury/IRS final regulations on the Section 30D Clean Vehicle Tax Credit alongside them. DOE’s website hosts both the press article and PDFs that reference the Federal Register notice [1] [3] [4]. Available sources do not provide a single DOE “2025–2026 list” of entities for side‑by‑side degree-level comparison — you will need to compare DOE 2024 text to later program solicitations and Treasury/IRS implementing documents as they appear [4].
Limitations: this briefing uses only DOE and Federal Register materials provided in the search results; other agency publications, later DOE program notices or Treasury/IRS updates issued after these documents may add implementation detail not covered in the cited sources [1] [3].