io.github.ovanova-solar/itc-pwa-guide · v1.0.0 · finance-and-payments
ITC Prevailing Wage & Apprenticeship Guide is healthy: it completed an MCP handshake in 860 ms and exposes 14 tools.
IRS prevailing wage & apprenticeship (PWA) rules for the clean-energy ITC: checks, cures, rates.
Endpoint: https://itc-pwa-guide.sitetime.workers.dev/mcp (streamable-http)
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| Users (last 30 days) | 0 |
| Handshake | Healthy |
| Auth needed | None |
| Tool count | 14 |
| Latency | 860 ms |
| Last checked (UTC) | 2026-10-17T03:05:39.634Z |
| Checked (UTC) | Status | Latency | Error |
|---|---|---|---|
| 2026-10-17T03:05:39.634Z | Healthy | 860 |
pwa_overview | Start here. Explains the IRS prevailing wage and apprenticeship (PWA) requirements for the increased clean-energy credit (ITC under IRC 48 / 48E and the other IRA credits): what they are, when they apply (the 1 MW and January 29, 2023 exceptions), the prevailing wage rule, the three apprenticeship t |
check_applicability | Says whether a project must meet the prevailing wage and apprenticeship requirements to claim the increased (5x) credit, and which ones: the credit involved, when construction began (before January 29, 2023 is exempt for 30C, 45, 45Q, 45V, 45Y, 48, 48E and 179D; 45L, 45U, 45Z and 48C have no such ex |
count_participation | The participation requirement (26 CFR 1.45-8(d)): a taxpayer, contractor or subcontractor that employs four or more individuals to perform construction, alteration or repair work on the facility, counted over the whole construction (not at one time), must employ at least one qualified apprentice the |
check_apprentice_hours | The apprenticeship labor-hours requirement for one facility (26 CFR 1.45-8(b)): qualified apprentices must perform the applicable percentage (10% if construction began before 2023, 12.5% in 2023, 15% from 2024) of total labor hours, counting every contractor and subcontractor, after excluding hours |
check_daily_ratio | The ratio requirement (26 CFR 1.45-8(c)): on each day, for one employer and one occupation on the job site, the number of apprentices may not exceed what the registered program’s apprentice-to-journeyworker ratio allows for the journeyworkers present (or the ratio for the facility’s area). Give the |
check_prevailing_wage | Compares pay for one classification with the Davis-Bacon prevailing rate (basic hourly rate + fringe from the wage determination; look it up with lookup_wage_determination) and, if short, computes the IRS cure: the shortfall (x3 for intentional disregard), interest at the Federal short-term rate + 6 |
check_good_faith_request | Judges a request for apprentices under the Good Faith Effort Exception (26 CFR 1.45-8(f)(1)): a written request (electronic or registered mail) to a registered apprenticeship program covering the facility’s area and occupation, sent at least 45 days before the apprentices are needed (14 days for a l |
lookup_wage_determination | Fetches a Davis-Bacon general wage determination live from SAM.gov: by number (e.g. TN20260124, newest modification unless a revision is given) or by state, county and construction type (Building, Residential, Heavy, Highway; utility-scale solar and wind farms are Heavy). Returns the determination’s |
find_apprenticeship_programs | Registered apprenticeship programs a contractor can send a good-faith request to (26 CFR 1.45-8(f)(1)): a program whose area covers the facility and that trains the occupation. For Tennessee it reads the State Apprenticeship Agency’s live list of registered programs (program, occupation, participati |
read_regulation | Returns the current text of a paragraph of the governing regulations straight from the eCFR, with its citation and URL: 26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3 and the Labor rules they rest on (29 CFR 541.101 owner exemption, 5.5 apprentices on Davis-Bacon work, 5.31 fringe, 29.5 pr |
records_checklist | The records the regulations expect for the prevailing wage and apprenticeship requirements (26 CFR 1.45-12), as a checklist for a taxpayer, a prime contractor or a subcontractor, with how they may be kept (each company keeps its own unredacted records, or hands PII-redacted copies to the taxpayer or |
official_sources | The primary sources behind every answer here (IRS pages and FAQs, Form 7220, the Code, the regulations on eCFR, the Treasury decision with its preamble, DOL’s IRA page, SAM.gov wage determinations, apprenticeship.gov and the Tennessee apprenticeship agency), with one line on what each is for. |
search | Full-text search over this guide’s documents: the PWA overview sections, the records checklists, Form 7220, the 2025 law changes, the Tennessee agency, and the governing regulation sections (26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3; 29 CFR 541.101, 5.5, 5.31, 29.5). Returns ids to pa |
fetch | Returns the full text of a document found with search: overview:<topic>, records:<requirement>, form7220, law2025, tennessee, or reg:<section>[(paragraph)] such as reg:1.45-8(d), which is read live from the eCFR. |