Clean Energy Credits – 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

Understanding IRS Notice 2025-42: Navigating the New Beginning of Construction Rules for Clean Electricity Credits in Wind and Solar Projects

August 18, 2025August 15, 2025 by Julie Chesna

By Josh Howes, CEO Executive Summary The clean energy landscape is evolving rapidly, with significant legislative and regulatory changes aimed at promoting sustainable development while ensuring fiscal responsibility. IRS Notice 2025-42, issued in response to the One Big Beautiful Bill Act (OBBBA) and Executive Order 14315, introduces stringent guidelines for determining when construction begins on … 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

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