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Advocacy’s Comments on IRS’s IRA Prevailing Wage and Apprenticeship Initial Guidance

On November 30, 2022, the Internal Revenue Service published a notice of initial guidance (Notice 2022-61) regarding prevailing wage and apprenticeship requirements applicable to certain energy tax incentives found in the Internal Revenue Code, as amended by the Inflation Reduction Act of 2022. Notice 2022-61 establishes that prevailing wage rates will be determined using information published by the Department of Labor and that the required apprentices must be participating in a registered apprenticeship program, among other provisions.

For more, read the public comment letter and fact sheet, which highlights Advocacy’s concerns and recommendations.