PWA Compliance Playbook for Clean Energy Tax Credits

Prevailing Wage and Apprenticeship (PWA) requirements are now a make-or-break issue for clean energy projects seeking the full value of federal tax credits. For project owners and contractors alike, missteps in contracts, payroll practices, or documentation can result in significant credit reductions, penalties, and rework.

This complimentary webinar provides a practical, project/production level roadmap for complying with PWA requirements across today’s most relevant clean energy incentives: IRC Sections 45Y, 48E, and 45Z. We’ll focus on what owners and contractors need to do during construction and production, not just at tax return time.

Designed for owners, developers, EPCs, general contractors, and subcontractors, this session bridges the gap between IRS rules and real-world execution in the field.

Topic Discussions:  

• How PWA requirements apply across clean electricity and clean fuel projects and production
• What the final IRS PWA regulations mean in practice, and where rules are still evolving
• Best practices to consider for contracts and subcontractor flow-downs to support PWA compliance
• Common certified payroll and apprenticeship pitfalls that put credits at risk
• Required documentation and recordkeeping owners and contractors must maintain
• When and how correction and cure provisions may apply if issues are identified
• Practical coordination tips between owners, GCs, and subs to avoid downstream surprises

At the end of this session, you’ll be able to:  

• Identify when PWA requirements apply to clean energy projects under IRC Sections 45Y, 48E, and 45Z, including key applicability thresholds and exceptions
• Identify construction contracts and subcontractor flow down provisions to determine whether PWA obligations are appropriately addressed for owners, general contractors, and subcontractors
• Recall how to apply prevailing wage and apprenticeship rules to common project scenarios by assessing certified payroll practices, apprenticeship participation, and labor hour requirements
• Distinguish between compliant and noncompliant documentation and recordkeeping practices that may affect eligibility for enhanced clean energy tax credits
• Recognize available correction and cure mechanisms under IRS guidance and assess when remediation steps may be required to preserve credit eligibility

Who should attend  

This session is designed for clean energy project/production owners and developers; general contractors, EPCs, and subcontractors; construction and project management professionals supporting PWA-covered projects; and finance, tax, and compliance leaders involved in clean energy credit planning. 

Questions?

Contact CLA’s meetings, events, and experience team at CLAevents@CLAconnect.com.