Understanding the Apprenticeship Requirements for Energy Tax Incentives

Understanding the Apprenticeship Requirements for Energy Tax Incentives

The Inflation Reduction Act (IRA) introduced Prevailing Wage and Apprenticeship (PWA) requirements across major federal energy tax incentives, including the Investment Tax Credit (ITC), Production Tax Credit (PTC), and §179D deduction.These standards are now a key part of qualifying for the full credit value—typically multiplying the base incentive by five for projects that meet both … Read more

Establishing the Beginning of Construction for Small-Scale Solar Projects: Leveraging the 5% Safe Harbor Under IRS Notice 2025-42

Executive Summary The enactment of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, has introduced stringent deadlines for qualifying for the Clean Electricity Investment Tax Credit (ITC) under Internal Revenue Code (IRC) Section 48E, particularly for solar energy projects. To secure the full 30% credit, project owners must ensure that construction begins … Read more

Navigating Apprenticeship Requirements Under the Inflation Reduction Act: Compliance, Penalties, and Remedies

Executive Summary The Inflation Reduction Act (IRA) of 2022 introduced prevailing wage and apprenticeship (PWA) requirements to qualify for enhanced tax credits and deductions in clean energy and other qualifying projects. These requirements aim to promote skilled labor development while ensuring fair compensation. This white paper focuses on the three key apprenticeship requirements—Apprenticeship Labor Hour … Read more

Davis-Bacon and PWA Compliance: How to Reduce Risk and Offload the Compliance Burden on Public and Energy Projects

Introduction If you’re a contractor, ESCO, developer, CPA, fund manager, or REIT involved in energy or infrastructure projects, it’s time to get serious about Davis-Bacon and Prevailing Wage & Apprenticeship (PWA) compliance. With enhanced tax incentives and strict labor mandates tied to both construction and federal financing, proving you’ve met these requirements isn’t optional; it’s … Read more

Staying Ahead of the Energy Compliance Curve

Staying Ahead of the Energy Compliance Curve: Why Reporting, Benchmarking & Continuous Project Management Now Define Building Stewardship 1 . Compliance has turned from “nice to have” to enforced mandate Across the United States, state legislatures and city councils have moved faster than Congress or federal agencies to regulate building energy performance. Large commercial and public … Read more

Colorado’s Energy ‑ Compliance Curve Is About to Get Steeper – Here’s What You Need to Know

Colorado’s Energy‑Compliance Curve Is About to Get Steeper—Here’s What You Need to Know Colorado spent the last few years laying the legal groundwork for deep cuts in building‑related greenhouse‑gas (GHG) emissions. In 2025 that groundwork turns into hard‑edged deadlines under two complementary programs: State House Bill 21‑1286 – “Energy Performance for Buildings” (EPB). City & County of … Read more

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