PWA overview: the rules in one place
pwa_overviewStart 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.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| topic | No | all (default), what, prevailing_wage, apprenticeship, penalties, records, changes_2025 or sources. |