By Josh Howes, Chief Executive Officer, Walker Blue LLC IN SHORT Projects that meet prevailing wage and apprenticeship (PWA) requirements can claim five times the base credit: 30% instead of 6% under Section 48. Energy projects under 1 MW of output can get the full rate without meeting PWA. For the rest, the enhanced rate rests … Read more
By David Diaz, Chief Strategy Officer, Walker Blue LLC When we work with ESCO teams serving school districts, colleges, municipalities and other public-sector customers, the same ITC questions come up again and again. These are eight we heard repeatedly between April and September 2026. We kept the questions close to how they were actually asked … Read more
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
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
IRA UPDATE -IRS Issues Announcement Updating ASHRAE Standard 90.1 for §179D On May 17th, 2024 the Internal Revenue Service Issued Announcement 2024-24, affirming the applicable standards to be used for §179D Energy Efficient Commercial Building Tax Deduction, starting January 1st, 2023. The announcement clarifies that the reference standard to be used for projects being placed … Read more
Once of the biggest changes to occur with IRC Section 179D and 45L credits is the use of prevailing wage and apprentice-based project labor, which occurred with the passage of the Inflation Reduction Act in 2022. Projects placed in service after December 31, 2022, now have a two-tiered deduction with projects meeting the prevailing wage … Read more
A recent United States Tax Court ruling highlights the importance of thoroughly understanding the requirements of §179D and working with an expert in qualifying and certifying energy-efficient commercial building properties. Project on an Existing Building Edwards Engineering, an Illinois-based company specializing in heating, ventilation, and air conditioning (HVAC) system design and installation and … Read more
Inflation Reduction Act -IRS Issues Announcement Affirming ASHRAE Standard 90.1 for §179D On December 23th, 2022 the Internal Revenue Service Issued Announcement 2023-01, affirming the applicable standards to be used for §179D Energy Efficient Commercial Building Tax Deduction, starting January 1st, 2023. The announcement clarifies that the reference standard to be used for projects being … Read more
IRS Issues Notice providing Guidance for Prevailing Wage and Apprenticeship requirements. On November 30th, 2022 the Internal Revenue Service Issued Notice 2022-61, Prevailing Wage and Apprenticeship Initial Guidance under Section 45(b)(6)(B)(ii) and Other Substantially Similar Provisions. This Notice is the first step in clarification of the major changes that came as part of the Inflation … Read more
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