io.github.ovanova-solar/itc-pwa-guide

Tools

• check_applicability

  Says whether a project must meet the prevailing wage and apprenticeship requirements to claim the increased (5x) credit, and which ones: the credit involved, when construction began (before January 29, 2023 is exempt for 30C, 45, 45Q, 45V, 45Y, 48, 48E and 179D; 45L, 45U, 45Z and 48C have no such exception), the one-megawatt exception for 45, 45Y, 48 and 48E (maximum net output under 1 MW AC by nameplate, aggregated across the energy project or across facilities with integrated operations; for DC generation the lesser of the DC nameplate sum or the first inverter), construction versus alteration or repair after placed in service (apprenticeship applies to construction only; prevailing wages continue 5 years for the ITC, 10 for the PTC), the applicable apprentice percentage (10 / 12.5 / 15%), whether the project is under section 48 or 48E, and for solar and wind the 2025 law’s termination dates (construction after July 4, 2026 must be placed in service by December 31, 2027).

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• check_apprentice_hours

  The apprenticeship labor-hours requirement for one facility (26 CFR 1.45-8(b)): qualified apprentices must perform the applicable percentage (10% if construction began before 2023, 12.5% in 2023, 15% from 2024) of total labor hours, counting every contractor and subcontractor, after excluding hours of foremen, superintendents, owners and executive/administrative/professional staff, and counting apprentice hours only within the daily ratio. Returns the required hours, the shortfall, and the cure the IRS accepts: $50 per shortfall hour ($500 with intentional disregard), including participation failures (an employer with 4+ individuals and no apprentice: its labor hours divided by its number of laborers and mechanics).

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• check_daily_ratio

  The ratio requirement (26 CFR 1.45-8(c)): on each day, for one employer and one occupation on the job site, the number of apprentices may not exceed what the registered program’s apprentice-to-journeyworker ratio allows for the journeyworkers present (or the ratio for the facility’s area). Give the program ratio and, for each day, the headcounts of journeyworkers and apprentices on site (the controlling input) with each apprentice’s hours; the tool returns the apprentice hours that count toward the percentage and the excess hours that do not (they stay in total labor hours and must be paid the full journeyworker prevailing rate: 1.45-7(b)(7)(iii), 29 CFR 5.5(a)(4)(i)). With hours only and no headcounts it prorates on hours, marked as an interpretation.

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• check_good_faith_request

  Judges a request for apprentices under the Good Faith Effort Exception (26 CFR 1.45-8(f)(1)): a written request (electronic or registered mail) to a registered apprenticeship program covering the facility’s area and occupation, sent at least 45 days before the apprentices are needed (14 days for a later request to the same program), with the dates, occupation, location, number, expected hours, contact and a statement of intent to employ. Denied, or unanswered for 5 business days, it stands in for the apprentices for its period, up to 365 days (366 across a leap year). Returns the lead-time check, the response status, how long the exception runs and when to request again.

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• check_prevailing_wage

  Compares pay for one classification with the Davis-Bacon prevailing rate (basic hourly rate + fringe from the wage determination; look it up with lookup_wage_determination) and, if short, computes the IRS cure: the shortfall (x3 for intentional disregard), interest at the Federal short-term rate + 6 points, and the $5,000 per-worker penalty ($10,000 for intentional disregard), with the penalty waivers (corrected by the quarter deadline and either no more than 10% of pay periods short or no more than 5% short; or work under a qualifying project labor agreement). Cash plus bona fide fringe contributions together must reach base plus fringe (29 CFR 5.31).

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• count_participation

  The participation requirement (26 CFR 1.45-8(d)): a taxpayer, contractor or subcontractor that employs four or more individuals to perform construction, alteration or repair work on the facility, counted over the whole construction (not at one time), must employ at least one qualified apprentice there. Give the people one employer used on this facility with their roles; the tool says who counts toward the four (laborers, mechanics and apprentices do; a supervising foreperson, an exempt 20%+ managing owner and office staff do not; a working foreperson or superintendent over 20% manual duties who is not 541-exempt, or a nonexempt owner doing trade work, does under this server’s reading), whether an apprentice is required, and whose hours are out of the labor-hours denominator either way.

  shallow
• fetch

  Returns the full text of a document found with search: overview:<topic>, records:<requirement>, form7220, law2025, tennessee, or reg:<section>[(paragraph)] such as reg:1.45-8(d), which is read live from the eCFR.

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• find_apprenticeship_programs

  Registered apprenticeship programs a contractor can send a good-faith request to (26 CFR 1.45-8(f)(1)): a program whose area covers the facility and that trains the occupation. For Tennessee it reads the State Apprenticeship Agency’s live list of registered programs (program, occupation, participating employers, county) and filters by occupation and county; for other states it gives the apprenticeship.gov partner finder and the State office to contact. Occupation is matched as text, so "electric" finds Electrician programs.

  shallow
• lookup_wage_determination

  Fetches a Davis-Bacon general wage determination live from SAM.gov: by number (e.g. TN20260124, newest modification unless a revision is given) or by state, county and construction type (Building, Residential, Heavy, Highway; utility-scale solar and wind farms are Heavy). Returns the determination’s counties, modifications and every classification’s basic rate and fringe, optionally filtered to one classification, with the SAM.gov page to cite. Use the determination in force when the contract was executed (26 CFR 1.45-7(b)). A classification that is missing needs DOL’s additional classification and rate (IRAprevailingwage@dol.gov).

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• official_sources

  The primary sources behind every answer here (IRS pages and FAQs, Form 7220, the Code, the regulations on eCFR, the Treasury decision with its preamble, DOL’s IRA page, SAM.gov wage determinations, apprenticeship.gov and the Tennessee apprenticeship agency), with one line on what each is for.

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• pwa_overview

  Start here. Explains the IRS prevailing wage and apprenticeship (PWA) requirements for the increased clean-energy credit (ITC under IRC 48 / 48E and the other IRA credits): what they are, when they apply (the 1 MW and January 29, 2023 exceptions), the prevailing wage rule, the three apprenticeship tests (labor-hours percentage, daily ratio, four-or-more participation), the good-faith exception, cures and penalties, records and Form 7220, with the regulation paragraph for every figure. Ask for one topic or all of them.

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• read_regulation

  Returns the current text of a paragraph of the governing regulations straight from the eCFR, with its citation and URL: 26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3 and the Labor rules they rest on (29 CFR 541.101 owner exemption, 5.5 apprentices on Davis-Bacon work, 5.31 fringe, 29.5 program standards). Give a paragraph like "(d)" or "(g)(7)" to read one part; leave it out for the whole section. Sections: 1.45-6 (the 5x increased amount and when PWA applies to it); 1.45-7 (who is paid, which wage determination, corrections and penalties, definitions); 1.45-8 (labor hours (b), ratio (c), participation (d), examples (e), good faith and cure (f), definitions (g)); 1.45-12 (the records a taxpayer must keep for prevailing wage and apprenticeship); 1.48-13 (how 1.45-7/-8 apply to the energy credit, the 1 MW exception, alteration and repair); 1.48E-3 (how 1.45-7/-8 apply to section 48E facilities and energy storage); 541.101 (the 20% equity, actively-managing owner who is a bona fide exempt executive); 5.5 (apprentices: ratio, rates, registration (paragraph (a)(4))); 5.31 (cash, fringe benefits or a combination); 29.5 (what a registered program must provide: ratios, supervision, wage schedules).

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• records_checklist

  The records the regulations expect for the prevailing wage and apprenticeship requirements (26 CFR 1.45-12), as a checklist for a taxpayer, a prime contractor or a subcontractor, with how they may be kept (each company keeps its own unredacted records, or hands PII-redacted copies to the taxpayer or a vendor; unredacted records go to the IRS on request) and how they feed Form 7220.

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• search

  Full-text search over this guide’s documents: the PWA overview sections, the records checklists, Form 7220, the 2025 law changes, the Tennessee agency, and the governing regulation sections (26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3; 29 CFR 541.101, 5.5, 5.31, 29.5). Returns ids to pass to fetch. A paragraph reference like "1.45-8(d)" finds that regulation. For calculations use the check_* tools instead.

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