Asian BESS manufacturers: the U.S. market didn't close. The entry ticket changed

Since January 2026, U.S. storage projects claiming the §48E investment tax credit must pass the foreign-entity “material assistance” test (MACR). Treasury's interim guidance, Notice 2026-15, made the calculation concrete, and the threshold for storage rises every year, from 55% in 2026 to 75% by 2030 (solar production thresholds run lower, 40% to 60%).

Before any purchase order, a U.S. integrator or EPC now asks every foreign supplier three questions. What share of your product's cost comes from a prohibited foreign entity, and can you document it? Is your UL 9540 / 9540A certification complete, or still on the roadmap? Which U.S. entry structure actually fits your product and cost base?

Suppliers who can't answer clearly are disqualified at the first meeting. Those who can are getting real buyer conversations. The question is no longer whether to enter the U.S., but how to structure the entry: exposure first, path second, partners third.

Altakon helps Asian storage and solar manufacturers through exactly this sequence, starting with a focused 5-day diagnostic of your MACR/PFE exposure and the recommended U.S. entry path.