FEOC
DOD 1260HCriticalEntity

Commercial Aircraft Corporation of China Limited (COMAC)

🇨🇳ChinaCovered NationAdded 2026-06-10Commercial Aircraft Corporation of China Limited (COMAC)

FEOC Flagged

Commercial Aircraft Corporation of China Limited (COMAC) appears on 1 critical federal list. Equipment, services, or transactions involving this entity likely fail FEOC requirements for IRA tax credits (45X, 48E, 30D).

Critical findings

  • DOD 1260H — Chinese Military Companies operating in the U.S. — directly cited in IRA FEOC determination. Triggers loss of 45X/30D credits.

Covered nation: The IRA defines China, Russia, Iran, and North Korea as covered nations. Entities operating from these jurisdictions face heightened FEOC scrutiny independent of specific list designations.

Risk Summary
List severityHighOn 1 critical list
Country riskHighChina (covered nation)
Ownership transparencyHighNot in global LEI registry — opacity flag
Parent exposureMediumNo parent data
Cross-list countLow1 federal list

Relationships at a glance

2 nodes · 1 relationships · open Network tab for full view
Federal list
DOD 1260H2026
DOD
This entity
Commercial Aircraft Corporation of China Limited (COMAC)Covered
China

Federal-list cross-reference

This entity appears on 1 federal list under the name shown above.

DOD 1260HDOD

Chinese Military Companies operating in the U.S. — directly cited in IRA FEOC determination. Triggers loss of 45X/30D credits.

Listed as: Commercial Aircraft Corporation of China Limited (COMAC)Since 2026-06-10#Commercial Aircraft Corporation of China Limited (COMAC)
Official list

Relationship graph

2 nodes · 1 relationships
Federal list
DOD 1260H2026
DOD
This entity
Commercial Aircraft Corporation of China Limited (COMAC)Covered
China

Click any node to open its source. Federal lists at top, primary entity in center, parents and curated profile below.

Also known as

and COMAC subsidiaries: Beijing Aeronautical Science & Technology Research Institute, COMAC America Corporation Shanghai Aircraft Design and Research Institute, and Shanghai Aircraft Manufacturing Co., Ltd.

Sanctions programs / authorities

Section 1260H

Sanctioning authority notes

COMAC is directly owned and controlled by SASAC and is directly affiliated with MIIT (Section 1260H(g)(2)(B)(i)(I)).

Data sources

  • DOD 1260H · DOD · listed 2026-06-10source
Raw record (for audit / legal review)
{
  "source_list": "DOD_1260H",
  "source_record_id": "Commercial Aircraft Corporation of China Limited (COMAC)",
  "source_url": "https://www.federalregister.gov/documents/full_text/text/2026/06/10/2026-11571.txt",
  "citation": "2026-06-10 Federal Register (Doc. 2026-11571)",
  "entity_name": "Commercial Aircraft Corporation of China Limited (COMAC)",
  "entity_type": "Entity",
  "country": "China",
  "aliases": [
    "and COMAC subsidiaries: Beijing Aeronautical Science & Technology Research Institute, COMAC America Corporation Shanghai Aircraft Design and Research Institute, and Shanghai Aircraft Manufacturing Co., Ltd."
  ],
  "addresses": [],
  "programs": [
    "Section 1260H"
  ],
  "date_added": "2026-06-10",
  "raw_data": {
    "fr_date": "2026-06-10",
    "fr_document": "2026-11571"
  }
}

Informational only — not legal advice. Cross-list matching is name-based; verify identity with the source authority before procurement or compliance decisions.