Inflation Reduction Act (IRA)
Your clean energy tax credit is worth five times more with prevailing wage and apprenticeship compliance, and the IRS wants proof. We build the file that protects it.
The Inflation Reduction Act ties the full value of clean energy tax credits, including the Investment Tax Credit and the Production Tax Credit, to prevailing wage and apprenticeship requirements on the construction workforce. Meet the requirements and your credit multiplies by five. Miss them and your company faces correction payments, penalties, and a credit worth a fraction of what your project pro forma modeled.
IRA compliance is unusual for construction teams because there is no weekly agency submission. Everything rides on the payroll records you keep and can produce for the IRS years after the project reaches commercial operation. We implement prevailing wage and apprenticeship compliance across your project and build the documentation your tax credit depends on.
What We Handle
PWA Applicability Analysis
Which credits, which facilities, which construction workers, and which dates. We map exactly where prevailing wage and apprenticeship requirements attach to your project.
Prevailing Wage Implementation
Davis-Bacon wage determinations applied to construction, alteration, and repair work, including the post completion repair work that many project owners miss.
Apprenticeship Requirements
Labor hour percentages, journeyman to apprentice ratios, and the participation rule, plus documented good faith effort requests when apprenticeship programs cannot supply workers.
Correction and Penalty Avoidance
Timely, documented correction payments that preserve the credit and avoid intentional disregard findings from the IRS.
Contractor Flow Down
Prevailing wage and apprenticeship obligations written into every subcontract and enforced down every tier, because a subcontractor's failure is the owner's lost credit.
IRS Ready Recordkeeping
Payroll records, apprenticeship documentation, and correction evidence organized for substantiation and audit.