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Comments on Prohibited Foreign Entity (PFE) Guidance

Internal Revenue Service

March 30, 2026

ZETA submitted comments to the IRS as part of the Administration's development of guidance to apply interim safe harbor for purposes of dertmining a taxpayer's material assistance from a Prohibited Foreign Entity (PEF). [Full Text Here]

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About ZETA

National policies to support the electric vehicle supply chain.

The Zero Emission Transportation Association (ZETA) is a federal coalition focused on advocating for the advancement of the electric vehicle supply chain. ZETA is committed to enacting policies that drive EV adoption, create hundreds of thousands of jobs, and maintain American EV manufacturing dominance in global markets.