{"abstract":"This notice provides guidance on the prevailing wage and apprenticeship requirements that generally apply to certain provisions of the Internal Revenue Code (Code), as amended by the Inflation Reduction Act of 2022. This notice also serves as the published guidance establishing the 60-day period described in those provisions of the Code with respect to the applicability of the prevailing wage and apprenticeship requirements. Finally, this notice provides guidance for determining the beginning of construction of a facility for certain credits allowed under the Code, and the beginning of installation of certain property with respect to the energy efficient commercial buildings deduction under the Code. This notice affects facilities the construction of which began, or certain property the installation of which began, on or after January 30, 2023. The Department of the Treasury (Treasury Department) and the IRS anticipate issuing proposed regulations and other guidance with respect to the prevailing wage and apprenticeship requirements.","action":"Notice of initial guidance.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2022/11/30/2022-26108.html","cfr_references":[],"citation":"87 FR 73580","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"January 30, 2023 is the date that is 60 days after the Secretary of the Treasury or her delegate (Secretary) publishes the guidance described in 26 U.S.C. 30C(g)(1)(C)(i), 45(b)(6)(B)(ii), 45Q(h)(2), 45V(e)(2)(A)(i), 45Y(a)(2)(B)(ii), 48(a)(9)(B)(ii), 48E(a)(2)(A)(ii)(II) and (a)(2)(B)(ii)(II), and 179D(b)(3)(B)(i).","disposition_notes":null,"docket_ids":["2022-61"],"dockets":[],"document_number":"2022-26108","effective_on":null,"end_page":73585,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2022/11/30/2022-26108.xml","html_url":"https://www.federalregister.gov/documents/2022/11/30/2022-26108/prevailing-wage-and-apprenticeship-initial-guidance-under-section-45b6bii-and-other-substantially","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2022-26108?publication_date=2022-11-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2022-11-30/2022-26108/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":92056,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2022-11-30/pdf/2022-26108.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2022-26108.pdf?1669756524","publication_date":"2022-11-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2022/11/30/2022-26108.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2023-02-28T00:53:59Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":73580,"subtype":null,"title":"Prevailing Wage and Apprenticeship Initial Guidance Under Section 45(b)(6)(B)(ii) and Other Substantially Similar Provisions","toc_doc":"Prevailing Wage and Apprenticeship","toc_subject":"Guidance:\n","topics":[],"type":"Notice","volume":87}