Prevailing Wage & Apprenticeship Bonus Credit Solutions

  1. Cory Wendt

    Cory R. Wendt


  2. Gideon Gradman

    Gideon Gradman

    Baker Tilly Capital, LLC Managing Director

  3. Tom Unke

    Thomas E. Unke



Prevailing wage and apprenticeship (PW&A) is the most powerful bonus credit under the Inflation Reduction Act (IRA) of 2022. PW&A requires organizations to pay all skilled trade workers the prevailing wage, a combination of hourly pay and benefits, and to use qualified apprentices. Projects that comply with the prevailing wage and apprenticeship requirements are eligible for a 5x enhanced credit.

Is your organization eligible for IRA credits or have you been awarded a 48C credit? Projects that are compliant with prevailing wage and apprenticeship requirements are eligible to earn five times the base credit.

PW&A bonus credit compliance solution

Our end-to-end technology solution makes compliance for IRA prevailing wage and apprenticeship requirements simple. The compliance portal leverages LCPtracker, a trusted payroll tracking system, to ingest and certify payroll. Together our systems and people effectively tackle the three pillars of compliance: prevailing wage, apprenticeship and penalties. This process ensures that you comply with the stringent recordkeeping rules of the IRS throughout the duration of the credit to preserve and maximize the credit while minimizing any potential penalties.

Learn more about PW&A

Dive into the solution

We’re with you every step of the way

Though the final PW&A guidelines may seem similar to Davis-Bacon at first glance, they are actually quite different and complex. That's where we come in. Our compliance solution and PW&A specialists will ensure your organization avoids significant penalties or even the risk of losing the enhanced credit. Get ahead of PW&A compliance today.

  • What to expect
  • The portal process
  • Portal resources

What to expect

  • Consistent interpretation of IRA guidance
  • Templates for apprenticeship requests and supplemental wage determinations
  • Identification of local registered apprenticeship programs
  • Program training delivered to contractors
  • Custom tools for the client and program to monitor PW&A compliance
  • Notification to clients when trending towards noncompliance
  • Tax credit filing final deliverable generated

The portal process

  • Contractors submit weekly payroll into LCPtracker and our new PW&A compliance portal
  • Contractors certify prevailing wage is paid and generate a certified payroll
  • “Certified payroll” ensures compliance with prevailing wage, immediately
  • Apprenticeship and penalty evaluated by Baker Tilly, against certified payroll, daily

Portal resources

  • Documentation of compliance for audit file
  • Governance of good faith effort
  • Calculation of apprentice wage
  • Cataloging expected penalties
  • Governance of wage determinations

Final regulations released for prevailing wage and apprenticeship requirements


Maximizing the credit value is not easy. Contrary to what many in the construction industry think, substantiating PW&A is not simply compliance with Davis-Bacon and Related Acts prevailing wage provisions. Receiving the enhanced credit requires ongoing and prompt cure of noncompliance, payment of penalties and substantial record-keeping. Manual record keeping on Excel spreadsheets will not be enough. Discover the full IRA prevailing wage and apprenticeship requirements.

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Baker Tilly Launches End-to-End Compliance Solution for Prevailing Wage & Apprenticeship Requirements in the Inflation Reduction Act

New IRA PW&A compliance portal streamlines payroll and apprentice tracking, aiding clean energy projects.

clean manufacturing - IRA

Inflation Reduction Act

The IRA includes the largest clean energy incentive effort in U.S. history. Find out how your organization can leverage IRA tax credits to save as much as 50% or more on qualifying project costs.