Rule/Notice/NOFO: IRS, Prevailing Wage and Apprenticeship Initial Guidance

Federal Register/Notice:

Type of Requirement: Notice of Initial Guidance

Description:  This notice provides guidance on the prevailing wage and apprenticeship requirements that generally apply to certain provisions of the IRS Code as amended by the IFRA 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.

How is it enforced by FTA, DOT, Direct grant requirement, triennial review or other?  N/A

Is there a cost or time impact to grantees (best estimate):  N/A

APTA Comment/Letter: N/A

APTA Staff Advisor: Ward McCarragher,

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