T1 Energy Completes Transactions to Comply with OBBBA FEOC Requirements

Summary

On December 29, 2025, T1 Energy Inc. concluded a series of transactions and entered into multiple agreements to ensure compliance with the One Big Beautiful Bill Act (OBBBA) requirements, avoiding designation as a Foreign Entity of Concern (FEOC). These actions included amending existing agreements, restructuring intellectual property rights, and addressing equity and debt ownership to meet FEOC criteria. The transactions and agreements are part of T1 Energy's efforts to maintain eligibility for Section 45X tax credits in 2026 and beyond.