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IRS Releases Form 4255 to Report Prevailing Wage and Apprenticeship Penalty Amounts

The IRS recently released an updated Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties, which is used to report the amount due for certain credit recaptures, excessive payments, excessive credit transfers...more

Highlights of the Proposed Regulations on IRA Prevailing Wage and Apprenticeship Requirements

The U.S. Department of the Treasury and IRS on Aug. 29, 2023, announced proposed regulations regarding increased credit or deduction amounts for which taxpayers can qualify by meeting prevailing wage and registered...more

U.S. Department of Labor Announces Final Rule Revamp of the Davis-Bacon Act

The U.S. Department of Labor (DOL) announced it has finalized its new rule relating to the Davis-Bacon Act (DBA). This rule goes into effect 60 days after it is officially published in the Federal Register. The final rule...more

The Inflation Reduction Act's Labor Rules for Energy Tax Credits and Carbon Capture

President Joe Biden signed the Inflation Reduction Act (IRA) into law on Aug. 16, 2022. The massive legislative package revises policy on taxes, healthcare, agriculture and energy. In particular, the IRA modifies and expands...more

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