Solar + storage taxpayers pursuing the Investment Tax Credit (ITC) have had to navigate several federal policy changes over the past few years. After the Inflation Reduction Act (IRA) significantly expanded the credit, a new technology-neutral ITC began last year. Subsequently, the One Big Beautiful Bill Act (OBBBA) shortened the credit timelines, requiring solar projects to be placed in service by the end of 2027 to qualify for the ITC unless they meet certain beginning of construction requirements by mid-2026. In addition, the OBBBA introduced new Foreign Entities of Concern (FEOC) rules, which may further limit taxpayers' ability to qualify for the ITC before the credit phases out. This session will explore the opportunities and challenges of capturing the value of the ITC amidst these policy shifts.