Overview
Many IRA credits — including 48E, 45Y, 48C, 45Q, 45V, and 30C — require compliance with Department of Labor Prevailing Wage and Apprenticeship (PWA) standards to access the full 30% credit value. These requirements ensure fair labor practices and workforce development in clean energy construction.
Who it applies to
Any commercial or institutional entity pursuing a project under the above programs, such as solar developers, manufacturers installing clean tech, EV charging providers, schools, and municipalities.
How CEH helps
- Interpret and apply DOL wage determinations.
- Draft contract provisions for contractor compliance.
- Track apprenticeship ratios and exemptions.
- Build recordkeeping systems to withstand IRS audits.
Why work with CEH
Failure to comply with PWA rules can reduce credits by 80% or trigger penalties. CEH helps protect your project’s bottom line while supporting equitable workforce standards.
Project Spotlight
$1.8 Million 179D Energy Efficiency Tax Deduction

$1.8 Million 179D Energy Efficiency Tax Deduction
Provided turnkey services for a confidential client related to an LED Lighting Retrofit and transformer power optimizer upgrade project for a 468,000 SF manufacturing facility in South Carolina.
Project Highlights
179D Energy Modeling
Prevailing Wage and Apprenticeship Compliance
$3.89/SF tax deduction
Manatee School for the Arts 2.0 mW Solar Project

Manatee School for the Arts 2.0 mW Solar Project
Largest Rooftop Solar Project at a public school in the State of Florida, installing Summer 2025. Manatee School for the Arts is a 501(c)(3) Public Charter School located in Manatee County, FL
Project Highlights
Domestic Content Bonus Credit (40% total Tax Credit)
IRS Elective Payment Documentation
Prevailing Wage and Apprenticeship Compliance
IMG Citrus $1,000,000 REAP Grant for 2.35 mW Solar Project

IMG Citrus $1,000,000 REAP Grant for 2.35 mW Solar Project
Provided turnkey grant writing services for a family-owned Florida citrus farm, IMG Citrus, successfully receiving award of $1,000,000 from the USDA through Rural Energy for America Program (REAP) towards their 2.35 mW ground-mount solar project.
Project Highlights
Maximum REAP Grant Award ($1,000,000)
When combined with other tax credits and deductions, system will have over 60% of its cost covered through federal funding
