IRS Notice 2026-15 (February 12, 2026) remains the operative document for PFE material assistance cost ratio calculations under 45X, 45Y, and 48E. IRS bulletin, Federal Register, and regulatory-docket checks through August 14 identified no superseding guidance, proposed regulations, or updated safe-harbor tables. Law firm analyses published through July 2026 continue to cite Notice 2026-15 without referencing replacement guidance.
Separately, the USITC voted negative (2-1) on March 12 in both AD and CVD investigations of active anode material from China, despite Commerce finding combined margins approaching 160%. No duty orders will issue. Petitioners included Anovion, Syrah, NOVONIX, and Epsilon. The investigation scope excluded AAM already incorporated into imported cells, modules, or packs.
Three categories of proposed regulation share the December 31, 2026 statutory deadline (see right column). Until those publish, compliance positioning depends on the interim MACR thresholds and the Notice 2025-08 domestic content safe-harbor tables — which were designed for a different purpose and may not survive into the final PFE framework.
Deferred to December 31, 2026 (26 U.S.C. Section 7701, as amended by OBBBA)
- PFE entity-status determination: ownership tracing, effective control thresholds, de-FEOC mechanics
- PFE-specific MACR safe-harbor tables replacing interim reliance on Notice 2025-08 domestic content tables
- IP-licensing anti-circumvention rules for impermissible technology-licensing arrangements
MACR thresholds by year
| Year | 45X producers | 48E/45Y projects |
|---|---|---|
| 2026 | 60% | 55% |
| 2027 | 65% | 60% |
| 2028 | 70% | 65% |
| 2029 | 80% | 70% |
| 2030+ | 85% | 75% |
Arithmetic worth tracking: Grid-scale BESS cell weight under interim tables is 52.0% of direct manufactured-product cost (Notice 2025-08). If cells are the only PFE-sourced component, the implied MACR is 48.0% — below both the 2026 and 2027 clean electricity thresholds. This gap narrows or disappears if PFE-specific tables assign different component weights.
30D: Terminated for vehicles acquired after September 30, 2025. No new guidance identified. Removes a parallel FEOC compliance track.