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ITC Prevailing Wage & Apprenticeship Guide

io.github.ovanova-solar/itc-pwa-guide · v1.0.0

IRS prevailing wage & apprenticeship (PWA) rules for the clean-energy ITC: checks, cures, rates.

Connect Remote server

Terminal
claude mcp add --transport http itc-pwa-guide https://itc-pwa-guide.sitetime.workers.dev/mcp
~/.cursor/mcp.json
{
  "mcpServers": {
    "itc-pwa-guide": {
      "url": "https://itc-pwa-guide.sitetime.workers.dev/mcp"
    }
  }
}
.vscode/mcp.json
{
  "servers": {
    "itc-pwa-guide": {
      "type": "http",
      "url": "https://itc-pwa-guide.sitetime.workers.dev/mcp"
    }
  }
}
Claude Desktop
Settings > Connectors > Add custom connector
URL: https://itc-pwa-guide.sitetime.workers.dev/mcp

Tools 14 found in our last check

  • pwa_overview

    Start 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 t…

  • check_applicability

    Says whether a project must meet the prevailing wage and apprenticeship requirements to claim the increased (5x) credit, and which ones: the credit involved, when construction began (before January 29, 2023 is exempt for 30C, 45, 45Q, 45V, 45Y, 48, 48E and 179D; 45L, 45U, 45Z an…

  • count_participation

    The participation requirement (26 CFR 1.45-8(d)): a taxpayer, contractor or subcontractor that employs four or more individuals to perform construction, alteration or repair work on the facility, counted over the whole construction (not at one time), must employ at least one qua…

  • check_apprentice_hours

    The apprenticeship labor-hours requirement for one facility (26 CFR 1.45-8(b)): qualified apprentices must perform the applicable percentage (10% if construction began before 2023, 12.5% in 2023, 15% from 2024) of total labor hours, counting every contractor and subcontractor, a…

  • check_daily_ratio

    The ratio requirement (26 CFR 1.45-8(c)): on each day, for one employer and one occupation on the job site, the number of apprentices may not exceed what the registered program’s apprentice-to-journeyworker ratio allows for the journeyworkers present (or the ratio for the facili…

  • check_prevailing_wage

    Compares pay for one classification with the Davis-Bacon prevailing rate (basic hourly rate + fringe from the wage determination; look it up with lookup_wage_determination) and, if short, computes the IRS cure: the shortfall (x3 for intentional disregard), interest at the Federa…

  • check_good_faith_request

    Judges a request for apprentices under the Good Faith Effort Exception (26 CFR 1.45-8(f)(1)): a written request (electronic or registered mail) to a registered apprenticeship program covering the facility’s area and occupation, sent at least 45 days before the apprentices are ne…

  • lookup_wage_determination

    Fetches a Davis-Bacon general wage determination live from SAM.gov: by number (e.g. TN20260124, newest modification unless a revision is given) or by state, county and construction type (Building, Residential, Heavy, Highway; utility-scale solar and wind farms are Heavy). Return…

  • find_apprenticeship_programs

    Registered apprenticeship programs a contractor can send a good-faith request to (26 CFR 1.45-8(f)(1)): a program whose area covers the facility and that trains the occupation. For Tennessee it reads the State Apprenticeship Agency’s live list of registered programs (program, oc…

  • read_regulation

    Returns the current text of a paragraph of the governing regulations straight from the eCFR, with its citation and URL: 26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3 and the Labor rules they rest on (29 CFR 541.101 owner exemption, 5.5 apprentices on Davis-Bacon work,…

  • records_checklist

    The records the regulations expect for the prevailing wage and apprenticeship requirements (26 CFR 1.45-12), as a checklist for a taxpayer, a prime contractor or a subcontractor, with how they may be kept (each company keeps its own unredacted records, or hands PII-redacted copi…

  • official_sources

    The primary sources behind every answer here (IRS pages and FAQs, Form 7220, the Code, the regulations on eCFR, the Treasury decision with its preamble, DOL’s IRA page, SAM.gov wage determinations, apprenticeship.gov and the Tennessee apprenticeship agency), with one line on wha…

  • search

    Full-text search over this guide’s documents: the PWA overview sections, the records checklists, Form 7220, the 2025 law changes, the Tennessee agency, and the governing regulation sections (26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3; 29 CFR 541.101, 5.5, 5.31, 29.…

  • fetch

    Returns the full text of a document found with search: overview:<topic>, records:<requirement>, form7220, law2025, tennessee, or reg:<section>[(paragraph)] such as reg:1.45-8(d), which is read live from the eCFR.

Details

Endpointhttps://itc-pwa-guide.sitetime.workers.dev/mcp (Streamable HTTP)
First published16 Oct 2026
Last updated16 Oct 2026
Registry nameio.github.ovanova-solar/itc-pwa-guide

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