美国"大而美"法案生效：储能松绑、但中资企业受限、光伏和电动汽车遭重创！

Core Viewpoint - The "Big and Beautiful" Act signed by President Trump is expected to exacerbate the fiscal deficit and debt risks in the U.S., while also impacting the competitiveness of the renewable energy sector, particularly solar and electric vehicle industries [1][2]. Summary by Sections Tax Incentives for Energy Storage - The act extends the Investment Tax Credit (ITC) for energy storage projects until 2036, providing a longer policy support window and a more gradual reduction in tax credits compared to previous plans [2][3]. Restrictions on Foreign Entities - The act imposes restrictions on foreign entities, particularly those from China, in energy storage projects. Projects involving "Foreign Entities of Concern" (FEOC) will not qualify for ITC and Production Tax Credit (PTC) if they start construction after December 31, 2025 [4][5]. Impact on Clean Energy Projects - The act terminates several clean energy tax credits, including those for energy-efficient homes and renewable energy equipment, potentially jeopardizing up to 4,500 clean energy projects across the U.S. and threatening numerous jobs [6][7]. Electric Vehicle Industry Challenges - The act significantly impacts the electric vehicle sector by eliminating federal tax credits for new electric vehicle purchases and imposing additional fees on electric vehicle owners, which could lead to increased costs for consumers [8]. Global Market Implications - The act's restrictions on Chinese supply chains may complicate the global expansion of Chinese energy storage companies, forcing U.S. developers to exclude Chinese suppliers to qualify for tax credits, which could trigger a broader market response [9].