Why it matters
The Inflation Reduction Act ties the bonus credit to labor compliance: meet the prevailing-wage and apprenticeship requirements and the investment credit is 30%; miss them and it can fall toward 6%. On a large project the difference is measured in millions, and tax-equity investors underwrite it. The cure provisions exist, but every cure depends on records you either kept or didn't.
How we do the work
Determine coverage
We confirm which facilities and phases are covered, which DOL wage determinations apply by locality and construction type, and when the five-year alteration-and-repair tail applies.
Stand up the records system
Laborer and mechanic hours, rates, and apprentice participation are captured from day one in a structure built for IRS substantiation, not reconstructed at year-end.
Track the apprenticeship percentage
Total construction labor hours are tracked against the required apprentice percentage (15% for projects beginning construction in 2024 or later), with ratio and participation rules checked continuously and good-faith-effort requests documented.
Gate the payrolls
The same pre-flight discipline as our public-works flagship: wage rates verified against the determinations before payment records finalize, exceptions caught while they are still curable at the pay-the-difference stage.
Deliver the substantiation file
A closing package your tax counsel and investors can rely on: rates, hours, apprentice records, cures if any, organized to the credit requirements.
What you receive
- Coverage analysis for PW&A requirements per facility
- Continuous prevailing-wage rate verification against DOL determinations
- Apprenticeship-hours tracking with percentage, ratio, and good-faith documentation
- Exception alerts while shortfalls are still inexpensively curable
- IRS-ready substantiation package at mechanical completion
- Five-year alteration/repair compliance calendar after placement in service
Setup fee plus a monthly monitoring retainer scaled to project size and duration. Configure this service and see your estimate in the engagement builder.
Questions contractors ask
We already started construction. Is it too late?
No, but speed matters. Prevailing-wage shortfalls can generally be cured by paying the difference with interest plus a penalty, and the sooner records are reconstructed the cheaper the cure. We start with a records audit.
Do these requirements apply below 1 MW?
Facilities under 1 MW generally receive the full credit without the PW&A requirements, subject to the statute's terms. We confirm coverage per facility rather than assume.
Who relies on this file?
Your tax counsel, your CPA, and your tax-equity investors. The record is built so their diligence is a review, not an excavation.
Aeternus Dynamics uses AI-assisted tools to help prepare and check compliance documents; all deliverables are reviewed by a qualified human before submission or use. Aeternus Dynamics is not a law firm and does not provide legal advice. See our Terms & Disclosures.