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Expert Analysis

Clean Energy Tax Credits' Wage, Apprentice Rules: Key Points

By Omar Samji, Gillian Emmett Moldowan and Judy Little (February 17, 2023, 5:27 PM EST) -- On Aug. 16, 2022, President Joe Biden signed the Inflation Reduction Act, which included provisions for clean energy tax and climate tax incentive credits for taxpayers — generally builders, developers and owners of clean energy facilities — requiring that prevailing wages be paid to employees, and that registered apprentices are utilized for the construction of energy efficient commercial and residential buildings, electric vehicle charging infrastructure, and other clean energy projects....

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