Insight
Events
August 18, 2026 • 1-minute read
Partner Jenny Speck will join a panel co-hosted by CohnReznick to discuss how renewable energy stakeholders are approaching Section 48E PWA compliance, including project-level compliance considerations, documentation, and allocation methodologies for tax return reporting.
The Inflation Reduction Act’s new Section 48E investment tax credit introduced the concept of a “qualified facility,” but left a gap in how prevailing wage and apprenticeship (PWA) compliance requirements — historically applied at the project level — should apply to this new framework. This creates practical complexity for developers, investors, and advisors trying to secure the full 30 percent ITC, since renewable energy projects are planned and built as single projects rather than facility-by-facility. A project-level PWA compliance approach appears to have been the legislative intent and would improve real-world implementation, while still requiring qualified facility-level data reporting on the relevant tax forms.
Event Details
Webinar
August 18, 2026
1:00 – 2:00 p.m. ET
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