June 9, 2026
Navigating IRA Prevailing Wage and Apprenticeship Requirements
This guide explains how the IRA Prevailing Wage and Apprenticeship (PWA) requirements apply to clean-energy tax credits and deductions under ten Internal Revenue Code sections, including §§ 30C, 45, 45Q, 45V, 45Y, 45Z, 48, 48C, 48E, and 179D. Whether PWA applies to a given project depends on the Code section claimed, the project's nameplate capacity, and when construction began. Two statutory exceptions (one megawatt and pre-January 29, 2023 beginning of construction) can eliminate the requirement entirely. Learn which sections trigger both prevailing wage and apprenticeship, which trigger prevailing wage only, the five-times multiplier mechanics, the Form 7220 documentation framework, the cure and penalty schedule under 26 CFR §§ 1.45-7 and 1.45-8, and the recordkeeping obligations that survive credit transfers under § 6418. Built for compliance leads, EPC project managers, tax credit buyers, and developer finance teams pricing IRA-eligible projects.
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