The Biden administration has issued the first detailed guidance spelling out the labor-related steps that companies must take to qualify for billions of dollars in enhanced tax breaks and subsidies for clean energy and related projects that are in climate provisions of the recently enacted Inflation Reduction Act.
The key labor requirements detailed in the guidance, which the U.S. Treasury Dept.'s Internal Revenue Service released on Nov. 29, include hiring a certain proportion of construction apprentices who participate in registered programs and paying workers at prevailing wage rates in areas where projects are located, as required on federal and federal supported construction projects under the Davis Bacon Act.