Prevailing Wage & Apprenticeship
The Inflation Reduction Act (IRA) created the largest clean energy tax incentive structure in US history. But the enhanced credit rates most developers rely on, up to 30% Investment Tax Credit (ITC) or $0.025/kWh Production Tax Credit (PTC), require documented Prevailing Wage & Apprenticeship (PWA) compliance across each contractor and subcontractor on the project. Empact manages that documentation from the first day of construction through the full tax credit lifecycle.
Why Compliance Matters
PWA compliance requires paying federally determined prevailing wages to each laborer and mechanic on the project, across the general contractor and all subcontractors, and satisfying three separate apprenticeship tests covering labor hours, ratios, and participation requirements.
Tax equity investors and credit buyers require paystubs and timecards before deals close. If those records are incomplete, inaccurate, or missing, your deal won't close on schedule.
Empact's platform identifies an average of 1.6 compliance issues per contractor per week. Most are caught and corrected in real time. Without active monitoring, they compound, and cannot be reconstructed after the fact.
0x
PWA multiplier on the base ITC rate
0.0
compliance issues per contractor per week identified by Empact
What's at Stake
PWA compliance is the single largest driver of enhanced tax credit value. Projects that fail to document it forfeit the multiplier entirely.
Investment Tax Credit (ITC)
Non-compliance drops you back to base rate, or triggers full recapture.
Production Tax Credit (PTC)
Non-compliance drops you back to base rate, or triggers full recapture.
Certified Payroll Management
Empact's platform and expert team collect, review, and validate paystubs and timecards across each contractor and subcontractor, averaging 1.6 issues resolved per contractor per week before they reach your counsel or investors. Empact validates against original certified payroll records, not just payroll system exports, so your documentation holds up under IRS scrutiny.
Apprenticeship Tracking
Empact tracks registered apprentice labor hours in real time across your full project workforce, ensuring compliance with federal apprenticeship ratios before your window closes.
Audit-Ready Documentation
Empact compiles comprehensive PWA compliance reporting and audit materials across each contractor from day one, so your records are defensible for the full ITC recapture period or PTC term.
Why Empact
Empact's team combines legal, technical, and regulatory expertise built specifically for the clean energy market, so each PWA obligation is identified, documented, and defensible.
We don't hand you a checklist. Empact conducts the review, organizes the documentation, and delivers certifications your tax counsel can rely on.
Empact supports developers through the full ITC recapture period or PTC term, up to 10 years, so compliance issues that arise during operations and maintenance never become a surprise.
What Empact Delivers
Certified payroll collected, reviewed, and validated across each contractor and subcontractor
Apprenticeship labor hours tracked, with ratio compliance reviewed against the applicable apprenticeship program standards
Compliance issues identified and resolved before they reach your counsel or investors
PWA documentation validated against original certified payroll records, not payroll system exports
Audit-ready compliance package defensible for the full ITC recapture period or PTC term
Documentation structured to meet the standard tax equity investors and insurers require at close
Empact works alongside your team and counsel from deal financing through the full tax credit lifecycle, so your 5x multiplier is secured and defensible.
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