Second life BESS
According to Mansfield, the US market will face a lack of products that can meet investment tax credit (ITC) compliance regulations through mid to late 2027, as developers grapple with foreign entity of concern (FEOC) compliance requirements and tariff uncertainty.
“We assessed probably six months ago that through mid to late 2027 we think there’ll be a lack of product in the US market that can meet the ITC compliance regulations,” Mansfield says. “We talk to a lot of distributors and supply consultants, and they’re telling us the same thing.”
Second-life battery manufacturers, such as Moment, are positioning themselves as a domestic alternative that sidesteps many of these challenges.
Adding to the uncertainty, Mansfield notes widespread confusion, or misrepresentation, around FEOC compliance claims.
