Comment from Good Energy Collective
Good Energy CollectiveSupportAdvocacy
Summary: Good Energy Collective, a nuclear policy and research organization, submitted an analysis highlighting the significant compliance costs and supply chain constraints associated with the prohibited foreign entity (PFE) rules for nuclear projects. They argue that while the policy goals are important, the current framework may disproportionately burden developers and suggest that a component-by-component schedule or phased approach is necessary to ensure the economic viability of new nuclear power plants.
Good Energy Collective (GEC) is a nuclear policy and research organization focused on the practical implementation of nuclear energy at scale. GEC appreciates the opportunity to submit this analysis in response to Notice 2026-15 regarding the application of the prohibited foreign entity (PFE) rules under Sections 45Y and 48E of the Internal Revenue Code to nuclear electric-generating facilities.
Good Energy Collective appreciates Treasury's consideration of these comments and looks forward to continued engagement on the implementation of these important provisions.