The proposed regulations offer helpful guidance for taxpayers seeking to take advantage of the ITC under IRC section 48.
The proposed regulations add new definitions to clarify the scope of recently added qualifying...more
The proposed regulations adopt the Department of Labor’s published rates for prevailing wages for the relevant type of construction in the geographic location of the project.
The proposed regulations provide additional...more
9/12/2023
/ Apprenticeships ,
Construction Industry ,
Davis-Bacon Act ,
Department of Labor (DOL) ,
Inflation Reduction Act (IRA) ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Prevailing Wages ,
Proposed Regulation ,
Recordkeeping Requirements ,
Safe Harbors ,
U.S. Treasury