---
title: IRS and Treasury Department Release Initial Guidance for Labor Requirements Under Inflation Reduction Act
description: On November 30, 2022, the IRS and the Treasury Department published Notice 2022-61 (the Notice) in the Federal Register. The Notice provides guidance regarding the prevailing wage requirements (the Prevailing Wage Requirements) and the apprenticeship requirements (the Apprenticeship Requirements and, together with the Prevailing Wage Requirements, the Labor Requirements) that taxpayers must satisfy to be eligible for increased amounts of the following clean energy tax credits under the Internal Revenue Code of 1986 (the Code), as amended by the Inflation Reduction Act of 2022 (the IRA):
image: https://blog.bracewell.com/hubfs/shutterstock_426716821.jpg
---

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Mar 7, 2023 3:25:37 PM |  1 Min Read

# IRS and Treasury Department Release Initial Guidance for Labor Requirements Under Inflation Reduction Act

December 5, 2022 | [Elizabeth L. McGinley](https://bracewell.com/people/elizabeth-l-mcginley), [Steven J. Lorch](https://bracewell.com/people/steven-j-lorch), [Don J. Lonczak](https://bracewell.com/people/don-j-lonczak), and [Michael A. Recchia](https://bracewell.com/people/michael-recchia)

<https://blog.bracewell.com/inflation-reduction-act-resource-center/author/bracewell-llp>

 Posted By  
[Bracewell LLP](https://blog.bracewell.com/inflation-reduction-act-resource-center/author/bracewell-llp) 

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Read the Article

On November 30, 2022, the IRS and the Treasury Department published [Notice 2022-61](https://www.govinfo.gov/content/pkg/FR-2022-11-30/pdf/2022-26108.pdf) (the Notice) in the Federal Register. The Notice provides guidance regarding the prevailing wage requirements (the Prevailing Wage Requirements) and the apprenticeship requirements (the Apprenticeship Requirements and, together with the Prevailing Wage Requirements, the Labor Requirements) that taxpayers must satisfy to be eligible for increased amounts of the following clean energy tax credits under the Internal Revenue Code of 1986 (the Code), as amended by the Inflation Reduction Act of 2022 (the IRA):

 

 

 

 

 

 

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