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The Treasury (IRS) provided guidance on November 30, 2022. That starts the 60-day time period to begin construction of a project so that the prevailing wage and apprenticeship requirements do not apply and provides clarity regarding the beginning-of-construction rules.
So construction of a qualified facility or project must begin before January 29, 2023, to take advantage of the exception to the prevailing wage and apprenticeship requirements and still qualify for the full amount of the PTC or ITC.
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