Prevailing Wage Rules Complicate Inflation Act Tax Incentives

Tax attorney Nicole Elliott and Labor, Employment and Benefits attorney Timothy Taylor co-authored a Law360 article about a proposed rule regarding the Inflation Reduction Act's (IRA) prevailing wage and apprenticeship requirements that represents a new intersection between tax and labor. The rule applies to those seeking tax incentives under the IRA. While the prevailing wage and apprenticeship requirements in the IRA can greatly enhanced tax-incentive values, they may be challenging to follow.

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