Last week, the Department of Treasury and the IRS released final regulations on prevailing wage and apprenticeship requirements under the Inflation Reduction Act. They have also provided a summary and frequently asked questions to provide guidance for taxpayers.
See here for more information: https://www.irs.gov/newsroom/treasury-irs-release-guidance-on-the-prevailing-wage-and-apprenticeship-requirements-for-increased-credit-and-deduction-amounts-under-the-inflation-reduction-act