wn tax filing positions, a taxpayer can use—but not rely on—third-party service providers to help manage its PWAP requireThe firm extends gratitude to Nicholas C. Mowbray for his comments and exceptional assistance in the preparation of this article.[1] The Inflation Reduction Act of 2022, Pub. L. No. 117-169, 136 Stat. 1818 (2022) (IRA), August 16, 2022.[2] “Inflation Reduction Act FAQs: Clean Energy Tax Credit Prevailing Wage and Apprenticeship (PWA) Requirements,” BlueGreen Alliance, June 2024.[3] It also applies to an increased deduction amount at Section 179D.[4] Notice 2022-61, November 11, 2022.[5] § 45(b)(7)(A); Notice 2022-61.[6] “Frequently asked questions about the prevailing wage and apprenticeship under the Inflation Reduction Act,” IRA prevailing wage requirements, Q1. IRS, June 18, 2024.[7] Treas. Reg. § 1.45-7(d)(8).[8] “Inflation Reduction Act FAQs: Clean Energy Tax Credit Prevailing Wage and Apprenticeship (PWA) Requirements,” BlueGreen Alliance, June 2024., p. 1.[9] 89 FR 53184, June 25, 2024; Effective date, August 26, 2024. For date of applicability, see §§ 1.30C-3(c), 1.45-6(d), 1.45-7(e), 1.45-8(h), 1.45-12(f), 1.45L-3(c), 1.45Q-6(c), 1.45U-3(c), 1.45V-3(c), 1.45Y-3(c), 1.45Z-3(c), 1.48C-3(b), 1.179D-3(c).[10] “Frequently asked questions about the prevailing wage and apprenticeship under the Inflation Reduction Act,” IRS, June 18, 2024.[11] “IRS Fact Sheet. Inflation Reduction Act Prevailing Wage and Apprenticeship Requirements,” https://www.irs.gov/pub/irs-pdf/p5983.pdf[12] “Davis-Bacon and Related Acts: What is “Construction, Alteration, or Repair?” DOL, WHD, page 5, dol.gov/agencies/whd.[13] “Davis-Bacon and Related Acts” DOL, page 6; see also Treas. Reg. § 1.45-7(d)(3)[14] “Davis-Bacon and Related Acts,” DOL, page 6. Interestingly, this definition is different from the definition set out in the PWAP construction exception that applies to projects that began construction before January 30, 2023. For example, demolition and clearing of land might be tr