The US Treasury and the IRS recently released proposed regulations that would provide more clarity on how taxpayers can satisfy prevailing wage and apprenticeship requirements on certain clean energy projects under the Inflation Reduction Act. It also specifically addresses recordkeeping and reporting standards that will be required for claiming the tax incentives.
See here for more information: https://www.irs.gov/credits-deductions/frequently-asked-questions-about-the-prevailing-wage-and-apprenticeship-under-the-inflation-reduction-act