The Treasury Department and the IRS released final rules Tuesday on prevailing wage and apprenticeship requirements for companies seeking energy tax credits—detailing how filers can report whether they meet the requirements or why they qualify for an exception.
The rules (TD 9998, RIN 1545-BQ62) detail how taxpayers can meet the requirements and adequately record their compliance in case of future audits.
“Through the final rules we’re releasing today, we’re providing employers and workers with more clarity such as on what’s ...
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