ITC – Walker Blue

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

August 21, 2025 by Julie Chesna

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

OBBBA Fixes Domestic Content Discrepancy in IRA

August 18, 2025July 18, 2025 by Julie Chesna

In the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, the domestic content bonus under Section 48E (the clean electricity investment tax credit, or ITC) provides an additional 10 percentage points to the base credit rate (or 2 percentage points if prevailing wage and apprenticeship requirements are not met) for … Read more

2025 Tax Law Changes: What Developers, ESCOs, and Project Teams Should Know Now

August 14, 2025July 10, 2025 by Elspeth Curtis

UPDATE The 2025 tax law, known as the “One Big Beautiful Bill,” resets the outlook for tax planning across energy, real estate, and construction. Many credits from the Inflation Reduction Act are being phased out sooner than expected. Others now carry more complexity due to sourcing rules, ownership restrictions, and long-term compliance requirements. For ESCOs, … Read more

Navigating Energy Tax Incentives: 179D, 45L, and ITC in a Changing Political Landscape

August 14, 2025January 15, 2025 by Elspeth Curtis

Over the past year, the Inflation Reduction Act (IRA) has fundamentally reshaped the incentives landscape for energy-efficient buildings and clean energy initiatives. At Walker Reid, we’ve helped building owners, architects, developers, and other stakeholders maximize their tax benefits and navigate new legislative updates—particularly surrounding the 179D deduction, 45L credit, and Investment Tax Credit (ITC). With … Read more

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

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