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Energy Projects Prevailing Wages Renewable Energy

Baker Botts L.L.P.

Final Regulations Issued Regarding Section 48 Investment Tax Credit

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On December 12, 2024, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) published final regulations (the “final regulations”) regarding the energy credit under Section 48 of the Internal...more

Vinson & Elkins LLP

State of the IRA – Pre-Election Review

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As Vinson & Elkins prepares to host its “Energy Transition and IRA Conference” in New York on November 7, 2024 (just two days after the upcoming presidential election), we ask ourselves, where have we been and where might we...more

ASKramer Law

Energy Tax Credits For A New World Part III: Overview of Bonus Credits

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Why did the Inflation Reduction Act (IRA) reduce the base amounts of the energy tax credits? The IRA reduced base credit amounts from their pre-IRA levels to encourage energy projects to meet Congressional policy objectives....more

Clark Hill PLC

Registration and Renewable Energy: Amendment to the Michigan Prevailing Wage Act

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On July 23, Senate Bill 571 (“SB 571” or the “Amendment”) was signed into law, adding registration requirements and the inclusion of both public and private energy facility projects. The Amendment is effective 90 days from...more

Cozen O'Connor

A Cocktail of Labor Policy, Energy Policy & Tax Policy: Prevailing Wage and Apprenticeship Rules

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The Inflation Reduction Act (the IRA) awards renewable energy tax credits1 for creating (or investing in) property that produces or generates renewable energy and clean energy fuels. Those credits are enhanced if the...more

Jones Day

IRS Issues Final Prevailing Wage and Apprenticeship Regulations for Clean Energy Tax Credits

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The Background: The Inflation Reduction Act ("IRA") created or enhanced various tax credits for qualifying renewable energy projects. However, a taxpayer loses 80% of otherwise-available IRA credits unless prevailing wage...more

Balch & Bingham LLP

7 Ways That Davis-Bacon Changes Could Cost Contractors

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Significant new changes to the Davis-Bacon Act and Related Acts will play a critical role as federal contractors consider and prepare for construction projects in 2024, affecting labor and administrative costs as well as how...more

King & Spalding

IRS and Treasury Issue Section 48 Investment Tax Credit Proposed Regulations

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Section 48 of the Internal Revenue Code of 1986, as amended (the “Code”) provides for an investment tax credit (“ITC”) for certain energy property. The Inflation Reduction Act of 2022 (the “IRA”) amended Section 48 in several...more

Holland & Knight LLP

Breaking Down the Section 48 Investment Tax Credit Proposed Regulations

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The U.S. Department of the Treasury and IRS on Nov. 17, 2023, released long-awaited proposed regulations (Proposed Regulations) regarding the investment tax credit (ITC) under Section 48 of the Internal Revenue Code. Section...more

Cozen O'Connor

IRS Proposes Helpful Rules for Energy Tax Credits

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On November 22, 2023, the Internal Revenue Service published proposed regulations concerning Sections 48, 6417, and 6418. These proposed rules would affect the conditions for claiming energy credits, the amount of energy...more

Holland & Knight LLP

Section 48 Proposed Regulations Detail Treatment of Qualified Biogas Property

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The U.S. Department of the Treasury on Nov. 17, 2023, issued proposed regulations (Proposed Regulations) regarding the investment tax credit (ITC) under Section 48 of the Internal Revenue Code (Code) that, following passage...more

Holland & Knight LLP

Eyes on Energy Tax Update: Third Quarter 2023

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Eyes on Energy Tax Update is a regular publication of the Holland & Knight Renewable and Alternative Energy Tax Team that provides highlights of important developments. The Renewable and Alternative Energy Tax Team also...more

BakerHostetler

Analysis of IRS Proposed Regulations Addressing the Renewable Energy Credit Prevailing Wage and Apprenticeship Requirements

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As covered in our prior alerts, the Inflation Reduction Act modified and reinstated existing renewable energy credits, enacted new renewable energy credits, and included a mechanism for certain tax credits to increase by a...more

Orrick, Herrington & Sutcliffe LLP

Prevailing Wage and Apprenticeship Requirements: Treasury Department and IRS Propose Regulations for Clean Energy Projects Under...

The Department of the Treasury and Internal Revenue Service (IRS) published proposed regulations (the “Proposed Regulations”) providing further guidance on the prevailing wage and apprenticeship requirements for clean energy...more

Eversheds Sutherland (US) LLP

Key proposed regulations issued regarding prevailing wage and registered apprenticeship requirements

On August 29, 2023, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) on the clean energy prevailing wage and apprenticeship (PWA) requirements...more

Allen Matkins

Renewable Energy Update 9.05.23

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The U.S. Department of Energy (DOE) is offering up to $300 million for states, tribes, and local governments to bolster transmission siting and permitting processes while supporting economic development. Through the...more

Stoel Rives LLP

Treasury Issues Proposed Regulations Regarding Prevailing Wage and Apprenticeship

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The U.S. Department of the Treasury (Treasury) today released a notice of proposed rulemaking (Proposed Regulations) related to the prevailing wage and apprenticeship (PWA) requirements for increased tax credits established...more

Holland & Knight LLP

Treasury, IRS Issue Proposed Regulations on IRA Prevailing Wage and Apprenticeship Requirements

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Ten months after the release of initial guidance, the U.S. Department of the Treasury and IRS on Aug. 29, 2023, issued proposed regulations regarding increased credit or deduction amounts available for taxpayers satisfying...more

Amundsen Davis LLC

Illinois Extends Prevailing Wage Mandates to ALL Work Performed on Illinois Solar Projects!

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On June 30, 2023, Governor Pritzker signed HB 3351 into law, which amends the Illinois Power Agency Act (IPAA) to require certain projects under the Illinois Solar For All Program to be subject to the prevailing wage...more

BCLP

Industry update: PWA guidance

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The Inflation Reduction Act (the “IRA”), which was signed into law in August of 2022, has been top of mind for members of the renewable energy industry. This is because, among other things, the IRA significantly restructured...more

Faegre Drinker Biddle & Reath LLP

Update to Guidance on Inflation Reduction Act of 2022 – Prevailing Wage and Apprenticeship Training Requirements – With Guidance...

On August 16, 2022, President Biden signed into law the Inflation Reduction Act of 2022 (the Act), which extends and expands existing tax credits and adds several new energy tax credits to encourage the production of clean...more

A&O Shearman

Prevailing Wage and Apprentice Requirements for Clean Energy Tax Credits are Coming into Effect on January 29, 2023

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On August 16, 2022, President Biden signed the Inflation Reduction Act (the “IRA”), which included provisions for clean energy tax and climate tax incentive credits for taxpayers – generally builders, developers and owners of...more

Clark Hill PLC

Best Practices for Solar and Wind Projects in a Prevailing Wage and Apprenticeship Era

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For any renewable energy project 1MWac or larger, the Inflation Reduction Act adds new qualifications to obtain the full 30% Investment Tax Credit and Production Tax Credit (rather than reducing 80% of the value of the ITC or...more

Procopio, Cory, Hargreaves & Savitch LLP

Seeking Increased Renewable and Clean Energy Federal Tax Credits? You Must Act Soon

Those seeking to obtain increased federal tax credits for their renewable and/or clean energy projects under the Inflation Reduction Act (“Act”) have until late January 2023 to take the steps necessary for compliance. The Act...more

Quarles & Brady LLP

IRS Issues New Guidance Related to Bonus Tax Credits for Renewable Energy Projects: Prevailing Wage Requirements and Start of...

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On November 30, 2022, the Internal Revenue Service published Notice 2022-61 in the Federal Register, providing guidance on the prevailing wage and apprenticeship requirements that, if met, entitle Indian tribal governments...more

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