US SB369

Denies green energy tax credits (including credits under sections 30C, 40, 45, 48, and related provisions) to "disqualified companies" associated with foreign adversaries including China, Russia, North Korea, Iran, Cuba, and Venezuela under Maduro

Defines disqualified companies as entities owned, controlled, or headquartered in foreign adversary nations, or those with 10% or more equity held by foreign adversary parties

Covers entities influenced through debt, leases, management arrangements, contract manufacturing, licensing agreements, or financial derivatives with foreign adversary parties

Provides exception for arm's length equipment or manufacturing input purchases, which alone do not trigger disqualification

Applies to taxable years beginning after enactment and authorizes Treasury Secretary to issue guidance including anti-evasion rules