Finding Tool for Public Comment Letters Filed Regarding the Prevailing Wage, Apprenticeship, Domestic Content, and Energy Communities Requirements Under the Inflation Reduction Act of 2022
The IRS published Notice 2022-51 on October 10, 2022, calling for public comments on the prevailing wage, apprenticeship, domestic content, and energy communities requirements of the Inflation Reduction Act of 2022 (Public Law 117-169, 136 Stat. 2003 (August 16, 2022)) (“IRA”) to be filed by November 4, 2022. Over 250 letters were filed in response. These letters contained specific comments and questions which will be available for use by the Treasury and IRS in anticipation of guidance on implementing the IRA provisions relating to Sections 30C, 45, 45L, 45Q, 45U, 45V, 45Y, 45Z, 48, 48C, 48E, and 179D of the Internal Revenue Code.
Baker Botts has prepared this finding tool below that organizes the letters alphabetically by commenter name and lists the topics addressed in each letter. We reviewed each letter that was filed to develop our summary of the topics covered by that letter. Recognizing that browsing through the comments on Regulations.gov to find the letters of interest is very cumbersome, this is our contribution to facilitating development of the needed guidance on these new provisions. With this table, although you cannot do a word search through the text of all the letters, you can search for the letters we have indicated cover a topic of interest (for example, use Control + f to find all letters commenting on “prevailing wage”). We hope you will find this tool useful.
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Commenter Name |
Signed By |
Topic |
Comment Document |
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26 Organizations |
Center for American Progress |
Request for guidance and clarity surrounding IRA requirements; collaboration with Department of Labor and Made in America office |
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AC Power, LLC |
Annika Colston |
Energy community requirement - definition of "brownfield site" and "located in", relevance of timing of coal mine or coal-fired generation closure, treatment of sites adjoining qualifying property, sources of census tract data, determination of coal mine closure or coal-fired generation retirement, publications identifying brownfield sites |
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Advanced Energy Economy |
Apprenticeship - clarify construction versus alteration and repair; domestic content - definition of "component of a qualified facility", broader definition and flexibility, guidance on "total costs", clarify "manufactured product", utilize Federal Transit Administration Guidance letters; energy community - timing of energy community determination, timing of maximum net output of less than 1 MW determination |
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Advanced Rail Energy Storage |
N/A |
Apprenticeship - existing methods to facilitate reporting requirements |
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Air-Conditioning, Heating, and Refrigeration Institute |
Samantha M. Slater |
Domestic content - clarify definition of "components", thermal energy, clarify "integral part", clarify meaning of "manufactured product", clarify percentage threshold rule applied to manufactured products, include labor costs, thermal energy storage as qualified facilities; clarify application of prevailing wage and apprenticeship requirements for bonus credit |
Air-Conditioning, Heating, and Refrigeration Institute Comments (1) |
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Alliance for American Manufacturing |
N/A |
Domestic content - Federal Transit Administration guidance, Buy America Act regulation, steel or iron, guidance on "manufactured products", documentation, guidance on "qualified facility" and "end product", guidance on "total costs" |
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Aluminum Extruders Council |
Robert E. DeFrancesco, III |
Domestic content requirement - definition of "manufactured product" |
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American Biogas Council |
Patrick Serfass |
Prevailing wage - penalty timeline and implementation, documentation, qualified facilities guidance; apprenticeship - project timeliness, location, local labor forces; domestic content - waiver provisions for steel and iron content requirements, clarify definitions of "manufactured product", "components of a qualified facility", "steel" and "iron", "overall costs"; provide model example for compliance |
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American Chemistry Council |
Kimberly Wise White |
Prevailing wage and apprenticeship requirements - request for clarification regarding subcontractor compliance monitoring and "best efforts" to comply; domestic content requirement - request for clarification of applicability to steel, iron and manufactured products |
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American Clean Power Association |
JC Sandberg |
Prevailing wage requirement - applicability of Davis-Bacon Act, definitions of "construction", "alteration and repair"; "laborers and mechanics" and "site of work", correction and penalty mechanism, documentation of compliance, unavailability of wage information, Project Labor Agreement, posting of wages, energy storage augmentation; |
American Clean Power Association Comments (1) |
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ACP, ACORE, AEE, SEIA |
JC Sandberg |
IRA implementation principles; request for draft guidance; refer to individual organizations' comments for detailed discussion |
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American Council on Renewable Energy (ACORE) |
Allison Nyholm |
Prevailing wage requirement - applicability of Davis-Bacon Act, sources of data, documentation of compliance, request for comment period; apprenticeship requirement - duration fo employment, work at multiple sites, good faith effort exception, in-house and local programs, documentation of compliance, process for solicitation of apprentices; domestic content requirement - definition of "component", "completion of construction", "manufactured product", "manufacturing", steel and iron content of subcomponents, documentation of compliance, exceptions; energy community requirement - stackable or additive bonus, definition of "located in", offshore wind projects, duration of designation, boundaries, list of eligible areas |
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American Federation of Labor and Congress of Industrial Organizations |
N/A |
Previling wage and apprenticeship requirements - support for NABTU comments; domestic content requirement - "melted and poured" standard for iron and steel, treatment of manufactured product components, step certification, Build America Buy America, limitation of waivers and exceptions, interagency coordination; energy community requirement - sources of data |
American Federation of Labor and Congress of Industrial Organizations Comments |
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American Forest & Paper Association |
Paul Noe |
Requests for clarification of apprenticeship, prevailing wage, domestic content, energy community, low income community, and construction requirements |
American Forest & Paper Association |
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American Fuel & Petrochemical Manufacturers |
Conner Brace |
Prevailing wage - clarify Davis Bacon requirements, correction and penalty mechanisms, documentation, guidance on qualified facility that does not undergo alteration or repair; apprenticeship - requirements apply to construction only, clarify total labor hours requirement, good faith effort exception, no limit on program enrollment, no geographic requirement; domestic content - iron and steel requirements, clarify applicability of Buy America requirements |
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American Iron and Steel Institute |
Kevin M. Dempsey |
Domestic content - bonus credit, iron and steel, manufactured products, qualified facilities |
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American Public Power Association |
John Godfrey |
Domestic content - determination of qualifying facility, 25% threshold too high, simplicity and clarity to lessen administrative burden and costs |
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Amicus Solar Cooperative |
Stephen Irvin |
Prevailing wage - clarify Davis Bacon requirements, documentation, increase workforce, clarify labor classifications, avoid language that is more restrictive than local authority, guidance on definition of alteration and repair, documentation; apprenticeship - restricting apprenticeship qualification is inconsistent with goals of Inflation Reduction Act, documentation, avoid restrictive language; domestic content - list approved components of manufactured product; energy community - pre-define brownfield sites, Bureau of Labor Statistics does not capture economic difficulties of mining and coal communities, fossil fuel employment assessment should include related industries, coordinate with state energy and tax agencies, data sources for fossil fuel employment |
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Amp Americas |
Grant Zimmerman |
Domestic content - distinction between "iron or steel" and manufactured products, waiver of domestic content requirements, determination whether manufactured products, components and subcomponents are made in the United States, documentation of compliance; apprenticeship requirement - treatment of offsite work; construction start date in the context of prevailing wage and apprenticeship requirements |
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Ample, Inc. |
Dr. Levi Tillemann |
Apprenticeship requirement - inapplicability to battery swapping, request for exemption |
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Appalachian Hydro Associates, Inc. |
David Brown Kinloch |
Prevailing wage and apprenticeship - small businesses and projects, clarification, compliance uneconomic for small hydro projects |
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Appalachian Hydro Associates, Inc. |
David Brown Kinloch |
Energy community - census tracts for coal mine closures, tax record collection, non-metropolitan statistical area qualification, hydroelectric facilities; energy community - small communities |
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Appalachian Voices |
Chelsea Barnes |
Definition of "energy community"; mapping of energy communities; request process for energy community designation; definition of "brownfield"; calculation of MSA and non-MSA fossil fuel-related employment percentage; definition of "closure" and sources of related data for coal mines and coal-fired electric generating units; eligibility changes to brownfield sites or mines; eligibility after changes to boundaries |
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Associated Builders and Contractors |
Ben Brubeck |
Request for notice and comment rulemaking; Department of Labor jurisdiction over implementation of prevailing wage requirements; scope of employer obligation to pay prevailing wage; determination of prevailing wage; prevailing wage requirement - correction of deficiency for failure to satisfy requirements, documentation of compliance, years without alteration or repair, carve-out for unionized contractors, federal contractor minimum wage, independent contractors; government-registered apprenticeship programs and use of other training and workforce development programs; apprenticeship requirement - duration of employment, calculation of total labor hours, trades without apprenticeships, good faith effort exception, documentation of compliance, National Electric Vehicle Infrastructure Formula Program rulemaking; domestic content requirement - completion of construction, documentation of compliance |
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Associated Builders and Contractors |
Ben Brubeck |
Request for 60-day extension of the comment period |
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Associated General Contractors of America |
Claiborne S. Guy |
Prevailing wage requirement - request for notice and comment rulemaking, role of Department of Labor requirements, classifications, wage determinations, compliance and oversight, enforcement, site of work subject to requirement, alteration and repair; apprenticeship requirement - labor shortage, duration of employment, good faith effort exception, documentation of compliance |
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Associated General Contractors of America |
Claiborne S. Guy |
Request for 60-day extension of the comment period |
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Aypa Power |
Sam Littlefield |
Definition of "brownfield" and applicability of CERCLA definition and exclusions; eligibility of tracts where a coal-fired generating unit has been replaced with a natural gas facility |
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Baker Botts LLP |
Barbara S. de Marigny |
Prevailing wage and apprenticeship - written contract satisfies requirements, lender and investor security, guidance on "ensure", applies to on-site work only, off-site work not subject to requirements; domestic content - clarify "components", qualification of "manufactured products", provide a list of examples; energy community - clarify definition of "brownfield site", timing of unemployment rate determination, census tract applicable year, location determination of mobile energy property |
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Bank of America Corporation |
James Carlisle |
Domestic content - clarify requirements for solar, wind, and battery storage systems, clarify components and subcomponents, clarify steel and iron requirements, final assembly in the U.S.; energy community - clarify requirements for projects on the border of an energy community, documentation |
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Black & Veatch |
Brydon Ross |
Prevailing wage - guidance on job classification, comprehensive list of work activities, Davis Bacon requirements, certified payroll, administrative burden; apprenticeship - clarify "employ one or more qualified apprentices", percentage of total labor hours, good faith effort exception, documentation, apprentice portability |
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Black Owners of Solar Services |
Ajulo E. Othow |
Prevailing wage - institute narrow exception, documentation; domestic content - exemption for small solar projects with aggregate 1.5 MW capacity or less; energy community - consider communities that rely on disproportionate amount of federal assistance programs, revise definition to include state designated Opportunity Zones, look to federal assistance programs to supplement unemployment statistics, documentation |
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BlackHawk Energy Corporation |
Margaret Schaff |
Prevailing wage requirement - use of "tribal prevailing wages", use of Tribal Employment Rights Offices, guidance for tribes; energy community requirement - designations for Indian reservations |
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Bloom Energy Corporation |
Shawn M. Soderberg |
Domestic content requirement - definition of "manufactured product", definition of "end product", distinction between "steel and iron" and "manufactured product", adjusted percentage threshold; documentation of compliance; maximum net output of less than 1 megawatt - treatment of multiple energy properties; prevailing wage and apprenticeship requirements - applicability to ordinary operation and maintenance; credit limitation applicable to fuel cell property |
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BlueGreen Alliance |
Jason Walsh |
Prevailing wage requirement - Davis-Bacon framework applicability, Federal Acquisition Regulation as model for guidance, disclosure and notices of projects seeking covered tax credit or bonus, ensuring payments by contractors by withholding payments; apprenticeship requirement - pre-apprentice programs, taxpayer contracts with contractors, recordkeeping; domestic content requirement - "all manufacturing processes" standard for iron and steel, manufactured products, documentation of compliance, "step certification" process, waiver; energy community requirement - definition of "located in", definition of "brownfield site", sources of data on metropolitan statistical areas and non-metropolitan statistical areas, sources of data on census tracts, definition of mine "closure", definition of coal-fired electric generating unit "retirement", changes to community or project scope or boundary |
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Borough of Forest Hills, PA |
Patricia M. DeMarco |
Energy community - definition and qualifications; qualified facilities in small communities, census tract lines |
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BP America, Inc. |
Downey Magallanes |
Prevailing wage and apprenticeship - consider characteristics of offshore energy projects, good faith effort exception, consider geographic location, safety; domestic content - use Federal Transit Administration guidance for iron and steel, guidance on "subcomponents"; energy community - alternative considerations for offshore projects, brownfield site, guidance on delisted National Priorities list facility |
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BQ Energy Development, LLC |
Paul F. Curran |
Prevailing wage requirement - project wage agreement as wage determination; apprenticeship requirement - good faith effort exception where requirement conflicts with state law |
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BQ Energy Development, LLC |
Paul F. Curran |
Energy community requirement - definition of "brownfield site", sources of data |
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Breakthrough Energy |
N/A |
Request for guidance concerning new tax credits in Sections 45Y and 48E; credit monetization; domestic content requirement: definition of "qualified facility", waivers and exemptions, treatment of iron ore mining, origin of subcomponents, treatment of costs of hybrid equipment |
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Brown and Caldwell |
N/A |
Start of construction; publication of map or list of energy communities; documentation of compliance with prevailing wage, apprenticeship and domestic content requirements |
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BurCell Technologies, Inc. |
N/A |
Request for compliance guidance, including information sources to establish compliance with prevailing wage requirements; apprenticeship requirement - duration of engagement, good faith effort exception, documentation of compliance; domestic content requirement - inclusion of cost of incorporation of domestically manufactured components in calculation of domestic content threshold |
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Business Council for Sustainable Energy |
N/A |
Energy community - issue draft guidance for public comment, clarify "closed" sources, employment levels, identify eligible communities, timing; domestic content - Build America Buy America guidance is not appropriate model for clean energy industry, consider project financing; prevailing wage and apprenticeship - issue draft guidance for public comment, compliance documentation, consider percentage of project rather than duration of time; labor availability |
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Business Roundtable |
N/A |
Prevailing wage, apprenticeship, domestic content, and energy community requirements - requests for clarification |
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California Community Choice Aggregator |
Central Coast Community Energy |
Domestic content - limitations and timing to scale manufacturing to meet demand |
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California Energy Storage Alliance |
Jin Noh |
Prevailing wage and apprenticeship - establish rate at start time of construction, clarify whether requirements apply to routine maintenance, clarify requirements for qualified interconnection property, documentation; domestic content - make determinations at "component" level of manufactured product, use substantial transformation standard, guidance on good faith effort exception, establish lists of qualified components; energy community - grace period, timely designations, brownfield site should include mine-scarred lands, consider pollution remediation costs, publish map of energy communities, clarify definition of adjoining census tracts, use employment statistics from Bureau of Labor Statistics |
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California Solar & Storage Association |
Joshua Buswell-Charkow |
Apprenticeship requirement - temporary employees, labor hours requirement; domestic content requirement - completion of construction, documentation of compliance; energy community requirement - mapping; qualified facility with maximum net output of less than 1 MW |
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Canadian Solar Inc. |
Thomas Koerner |
Definition of "manufactured product"; adjusted percentage test; calculation of component costs; definition of "component" |
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Center for American Progress |
Center for American Progress |
Generally - create jobs connected to training pathways, good faith communication, public disclosure of information, enforcement, investigations; prevailing wage and apprenticeship - coordinate with Department of Labor, good faith effort exception, penalties, coordinate with state agencies |
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Century Aluminum Co. |
Robert E. DeFrancesco, III |
Domestic content - clarification of "manufactured products (including components) which are mined, produced, or manufactured in the United States" as applicable to aluminum, smelting and casting, definition of "end products" |
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ChargePoint, Inc. |
Katie Tomarchio |
Request for guidance on prevailing wage requirements; census tract mapping |
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Charles River Associates |
Energy community - definition and qualifications, retired coal-fired electric generating unites, closed coal mines, fossil fuel employment, unemployment rate, limitations of public tax records, brownfield sites, data sources |
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Christophe Wassmer |
N/A |
Apprenticeship - appropriate duration of employment, cost associated with requirements, lack of registered programs |
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City of New Orleans |
LaToya Cantrell |
Energy community - include American Communities Survey as data source, metropolitan statistical area and non-metropolitan statistical area, unemployment rate, U.S. Census Bureau definition |
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Clean Energy Districts of Iowa |
Andrew Johnson |
Prevailing wage, apprenticeship, and domestic content requirements - contractor responsibility for compliance and related documentation; energy community requirement - qualification of census tracts with natural gas power generation, verification of coal-fired electric generation retirement |
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Clean Energy States Alliance |
Warren Leon |
Implement processes for states' energy agencies input; respond to local conditions; state/federal coordination; local stakeholder processes |
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ClearPath |
Matthew Mallioux |
Domestic content - clarify "placed in service" vs. "completion of construction"; energy community - census tract lines, qualified facility safe harbor, brownfield site, nationwide database, metropolitan statistical area information, non-metropolitan statistical area information, coal mine or coal-fired electric generating unit |
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Climate Jobs Illinois |
N/A |
Prevailing wage and apprenticeship - enforcement, information sharing and transparency, compliance, program for stakeholder participation, process to report noncompliance, continuous apprenticeship opportunities, develop database of apprenticeship programs; domestic content - clarify iron and steel manufactured product; energy community - consider prior 10 years in determination of employment related to coal, oil, or natural gas |
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Climate Jobs Rhode Island |
Michael Roles |
Apprenticeship - good faith effort exception, database of apprentice programs in each state, standards for programs, partnership with pre-apprenticeship programs, hire local residents |
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Coalition for American Battery Independence |
N/A |
Prevailing wage requirement - applicability of Davis-Bacon Act requirements, years without alteration or repair, treatment of transportation of materials or supplies; apprenticeship requirement - materiality threshold for alteration and repair, treatment of transportation of materials or supplies, documentation of good faith effort, documentation of compliance, qualifying programs; domestic content requirement - subcomponents, determination of "total costs" of manufactured products, definition of "end product" and "component", treatment of shared hybrid equipment, adjusted percentage threshold, clarification of exceptions |
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Coalition for Energy Efficient Jobs & Investment |
N/A |
Challenges in applying prevailing wage and apprenticeship requirements to Section 179D deduction; taxpayer engagement of laborers and payment of wages; apprenticeship requirement - good faith effort exception |
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Coalition for Renewable Natural Gas |
Johannes Escudero |
Energy community - provide map for energy community determination; domestic content - guidance on scope of costs, clarify whether Buy America Act will guide documentation, production tax credits; prevailing wage and apprenticeship - facilities under construction prior to the 60-day window, clarify "under construction", shared ownership of qualified biogas properties, timing of prevailing wage |
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Combined Heat and Power Alliance |
N/A |
Prevailing wage requirement - prevailing wage determination, types of labor within scope, documentation of compliance; apprenticeship requirements - types of labor within scope, duration of employment, good faith exception; domestic content requirements - definitions of "steel", "iron", "end product", determination of "total costs" for manufactured products; energy community requirements - timing of energy community designation, census tracts, brownfield sites, local tax revenues |
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Connecticut Green Bank |
N/A |
Domestic content requirement - time of determination of "overall costs", request for clarification of "sufficient and reasonably available quantities" and "satisfactory quality"; energy community requirement - definition of "brownfield" and "coal-fired electric generating unit" |
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Construction and Energy Employer Coalition |
American Chemistry Council |
Request for extension of comment period |
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Construction Innovations LLC |
Tyler Freiberger |
Prevailing wage requirement - applicability of Davis-Bacon prevailing wage requirements, site of work; domestic content requirement - classification of end products, components, subcomponents and manufactured products, solar plants, documentatino of compliance, good faith reliance on manufacturer statements, applicability of FTA regulations and framework |
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Cooperative Energy Futures |
Timothy DenHerder-Thomas |
Increased credit for qualified facility - clarify nameplate ratings and power factor settings, inverters |
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Corning Incorporated |
Tymon Daniels |
Domestic content requirement - definition of "manufactured product", "end product" and "component", polysilicon, solar panels, adjusted percentage threshold |
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Cypress Creek Renewables |
N/A |
Prevailing wage and apprenticeship - clarify definition of "construction," "alteration," "repair," "laborers and mechanics," and "site work", comment period for implementation, provide forum to expeditiously cure errors; domestic content - clarify "steel and iron" versus "manufactured product", developer clarity; energy community - data sources for determining unemployment and fossil fuel employment, map of data sources to use, timing of qualification |
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D.E. Shaw Renewable Investments |
Stan Krutonogiy |
Energy community - census tract, clarify definition of "brownfield site", definition of "retirement" |
D.E. Shaw Renewable Investments Comments (1) |
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Daimler Truck North America |
David M. Trebing |
Definitions of "completion of construction date" and "placed in service"; definitions of "steel" and "iron"; domestic content documentation; clarify "component of a qualified facility", "total costs", "manufactured product", treatment of subcomponents, "overall costs" vs. "total costs"; guidance on sufficient, reasonable, and satisfactory quantity and quality; consistency with existing guidelines |
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Delegation of the European Union |
N/A |
Domestic content requirement - market impacts, European Union |
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Dennis Haines |
N/A |
5% safe harbor; domestic content - clarify domestic manufacturing |
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Distributed Solar Development, LLC |
Erik Schiemann |
Domestic content - clarify "completion of construction", clarify "total costs", clarify "manufactured product", clarify 40% test, documentation, project aggregation, iron and steel; energy community - project finance, clarify "previous year", projects bordering energy community; prevailing wage and apprenticeship - work performed prior to rules is exempt, curing deficiency, good faith effort exception, apprentice unavailability |
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Distributed Wind Energy Association |
Michael Bergey |
Prevailing wage - guidance on Davis Bacon requirements; apprenticeship - guidance on scope of work covered by "construction, alteration, or repair"; domestic content - iron and steel, manufactured product, completion of construction not the same as in-service date, documentation, manufactured products for wind turbines, 40% requirement, narrow exemption for non-availability; energy community - clarify "located in", brownfield site determination, data sources, Public Utility Regulatory Policies Act of 1978 definition of qualified facility, census tracts, nameplate capacity for product capacity |
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Divert, Inc. |
Chris Thomas |
Sources of information establishing energy community status; energy community requirement - treatment of projects or qualified facilities partially within an energy community; determination of brownfield sites; definition of "census tract" |
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Dominion Energy |
Alma W. Showalter |
Prevailing wage - documentation of compliance; apprenticeship - documentation of compliance |
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Earthrise Energy, PBC |
N/A |
Energy community - quantifying "direct employment", standardized industry classification system, clarification of "previous year", timing |
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Edison Electric Institute |
Richard F. McMahon, Jr. |
Energy community requirements - energy community mapping, energy community determination, brownfield site definition, determination of metropolitan statistical area or non-metropolitan statistical area with local tax revenues related to certain fossil fuels or unemployment rates above average, timing of energy community determination, size of retired coal-fired electric generating units or coal mines; prevailing wage requirement - definition of "laborer" or "mechanic", worker classifications, prevailing wage cure; apprenticeship requirement - good faith effort; prevailing wage and apprenticeship requirements - documentation of compliance, compliance by contractors and subcontractors, applicability to U.S. work only; definitions of "construction, alteration or repair" and "facility" |
Edison Electric Institute Comments (1) |
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Electric Drive Transportation Association |
Genevieve Cullen |
Prevailing wage and apprenticeship - compliance challenges, limited time frame, guidance on diversity of consumers |
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Electrical Training ALLIANCE |
Todd Stafford |
Prevailing wage and apprenticeship - clarify Davis Bacon requirements, documentation, issue anti-abuse rules for apprentice contracts, definition of qualified apprentice, good faith effort exception, include certain contract clauses, complaints and investigations, indemnification, |
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Electrify America |
Andrew Poliakoff |
Apprenticeship - small business exemption, documentation; prevailing wage - guidance on Davis Bacon Act requirements, waiver of penalties, documentation, qualified facility |
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Elemental Excelerator |
Christina Angelides |
Domestic content - guidance, guideline flexibility, set industry standards based on assessment of supply chain and current industry; energy community - map designating energy communities; bonus credits timing; clarity on requirements |
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Elevate Renewables F7, LLC |
Eric Cherniss |
Definition of "brownfield site", scope of exclusions |
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Embassy of Canada to the United States |
N/A |
Domestic content - requirements discriminate against Canadian producers, prohibited import-substitution subsidies under the WTO Agreement on Subsidies and Countervailing Measures, negative impact on cross-border supply chains, economic integration |
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Encore Renewable Energy |
N/A |
Domestic content - 25% threshold, documentation to demonstrate need for exemption, clarify whether requirements apply only to structural or load bearing materials; energy community - guidance on brownfield site, closed and capped landfills |
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Energy Vault |
Abhishek Jaiswal |
Domestic content - battery supply chain, market distortion, battery component export, clarify definition of "manufactured product", use US auto industry to determine domestic content eligibility |
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Energy Workforce and Technology Council |
Tim Tarpley |
Domestic content requirement - threshold cost percentage for manufactured products |
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Enphase Energy, Inc. |
Lisan Hung |
Domestic content requirement - applicability of FTA guidance, definition of "domestic manufacturing", microinverters |
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Environmental Defense Fund |
Environmental Defense Fund |
Generally - data collection, interagency data collection coordination, secure data management, external researchers |
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Equipment Leasing and Finance Association |
Ralph Petta |
Apprenticeship requirement - clarification of good faith effort and safe harbors; domestic content requirement - request for clarification of whether applicable on component by component or project basis, documentation of compliance; energy community requirement - publication of list of communities, applicability to projects spanning qualifying and non-designated communities |
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ESS Tech, Inc. |
Aram B. Zamgochian |
Domestic content guidance - qualifications, "component" vs. "subcomponent", battery cell manufacturing |
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Estuary Power LLC |
Jill Daniel |
Request for guidance regarding scenarios in which a project is partially owned by tax-exempt investors and partially by taxable investors; eligibility for direct pay of credit; transfer and monetization of credits; effect of facility ownership change |
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esVolta, LP |
Randolph Mann |
Prevailing wage and apprenticeship - certified payroll records satisfy documentation, only on-site construction, alteration, or repair work should qualify, expand good faith effort exception, guidance on start of construction, guidance on Davis Bacon rates; energy community - single source to determine energy community status, unemployment data measured before project begins construction, boundary communities; generally - transferability, recapture risk, dispositions |
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Evergreen Collaborative |
Sam Ricketts |
Energy community requirement - definition of energy communities, sources of data to prove eligibility, duration of credit enhancement; prevailing wage and apprenticeship requirement - coordination with Department of Labor, documentation of compliance, enforcement |
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Evergreen Renewables Inc. |
Ben Dickson |
Prevailing wages and apprenticeship requirements - documentation of compliance, enforcement, transfer of credits, applicability in years repair work is not done; use of apprentices; good faith efforts to comply with apprenticeship requirement; prevailing wage requirement - use of correction and penalty mechanism by credit transferee; sources of information establishing energy community status; fluctuation in energy community data |
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Evergrow Inc. |
James Richards |
Prevailing wage requirement - good faith compliance and penalties |
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Fidelis New Energy, LLC |
N/A |
Prevailing wage requirement - applicability of Davis-Bacon Act, "most recently determined" wage determination, site of work, correction and penalty mechanism, documentation of compliance; apprenticeship requirement - definition of "qualified apprentice", good faith effort exception, documentation of compliance; energy community requirement - definition of "located in", sources of data, fluctuation of data; qualified facility with maximum net output of less than 1 MW |
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First Solar, Inc. |
Mark R. Widmar |
Domestic content requirement - treatment of steel and iron, treatment of manufactured products, definition of "manufactured product", qualified solar facilities, solar energy project corresponding to established definition of solar "energy property", FTA standards applicable to determination of level of manufacturing (versus assembly), components and subcomponents, use of term "end product" |
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Fort Wayne City Utilities |
N/A |
Prevailing wage - clarify "contractor" and "subcontractor", provide source for prevailing wage levels, documentation, timeline; apprenticeship - employment duration, regional programs, documentation; domestic content - clarify "energy property"; energy community - clarify "located in", qualified facilities |
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Foundation for Fair Contracting - Mid-Atlantic Region |
N/A |
Prevailing wage - Davis Bacon poster placement, written notice of wage rate and rights, third-party complaints, efficient guidance issuance, exploitation of workforce |
Foundation for Fair Contracting - Mid-Atlantic Region Comments |
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Fuel Cell and Hydrogen Energy Association |
Frank Wolak |
Prevailing wage and apprenticeship - guidance on "beginning of construction", adopt 45Q Notice 2020-12 standards |
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FuelCell Energy, Inc. |
Jason Few |
Domestic content - guidance on iron and steel, Buy America requirements, supply chain limitations, documentation |
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GAF Energy LLC |
Louis Feldman, Lucy Zhao |
Domestic content - guidance on "single project" factors, definition of "manufactured product", 40% test, photovoltaic roofing material |
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GE Vernova |
Scott Strazik |
Domestic content bonus credit - scope of property to which domestic content applies, requirements for iron and steel, definition of "manufactured product", repowered projects, eligibility of Section 45 qualified facilities; prevailing wage and apprenticeship - applicability of Davis-Bacon Act, definitions of "construction", "alteration" and "repair", applicability of apprenticeships to construction only |
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GeoExchange |
Ryan Dougherty |
Apprenticeship - no apprenticeship programs in region, exemption, good faith effort exception; domestic content - geothermal heat pump, holistic system, component; energy community - map of qualified communities; qualified facility requirements for geothermal heat pump systems |
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Government Finance Officers Association |
Emily S. Brock |
Public sector interest in clarity of domestic content requirements; determination of energy community status for metropolitan statistical areas and non-metropolitan statistical areas |
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Greater New Orleans, Inc. |
Greater New Orleans, Inc., GNOwind Alliance |
Consider investment in transmission infrastructure for low-income communities; energy community - additional incentive for low-income communities |
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Greenwork Inc. |
Sam Steyer |
Prevailing wage - clarify Davis Bacon Act, occupation classifications, documentation guidance; apprenticeship - employment duration, compliance documentation, good faith exception |
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GRID Alternatives |
N/A |
Prevailing wage requirement - clean energy sector job classifications; apprenticeship requirement - pre-apprenticeships and other types of training models; domestic content requirement - direct pay |
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Growth Energy |
Chris Bliley |
Prevailing wage - clarify definitions of "construction" "alteration" and "repair", safe harbor for existing agreements, clarify definitions of "contractor" and "subcontractor", documentation; apprenticeship - employment duration, good faith effort exemption, compliance documentation |
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Hanwha Q Cells USA Inc. |
Andy Munro |
Domestic content requirement - applicability of FTA regulations and framework; definition of "end product" and "component"; eligibility of solar cells and solar modules; inclusion of polysilicon, wafer, and backsheet costs in calculating adjusted percentage of domestic manufactured products |
Hanwha Q Cells USA Inc. Comments (1) |
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Heat is Power Association |
Petra M. Smeltzer |
Prevailing wage requirement - labor types within scope, determination of prevailing wage, facility maintenance versus construction or alteration, documentation of compliance, good faith efforts exception, opportunity to cure non-compliance; apprenticeship requirement - source of registered apprentices, good faith exception; energy community - source of data regarding fossil fuel-related business activities, time period for qualification, census tract determination; domestic content requirement - definition of "end product", documentation needed for exceptions |
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Hennepin County, Minnesota |
Kareem Murphy |
Prevailing wage - correction and penalty; prevailing wage - documentation of compliance; qualified facilities - alteration and repair; apprenticeship - duration of employment; apprenticeship - good faith effort exception; domestic content requirement - scope and waiver; definitions of "steel" and "iron"; definition of "domestic content" for manufactured products; clarification of definitions related to manufactured products; definition of "overall costs"; definition of "sufficient and reasonably available quantities" and "satisfactory quality"; domestic content bonus |
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Hertless Brothers Roofing, Inc. |
C. Scott Shufflebarger |
Apprenticeship - lack of programs, automatic exemption for states without registered programs, expand exemption |
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iAIRE, LLC |
N/A |
Request for clarification on domestic content qualification; solar tax credit |
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Illinois Power Agency |
N/A |
Prevailing wage and apprenticeship - require taxpayer to provide backpay, failure to comply repercussions, documentation, certified transcript of payroll, public database; energy community - consider sites regulated by state environmental agencies, definition of "brownfield site" |
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Independent Electrical Contractors |
Jason E. Todd |
Prevailing wage - clarify Davis Bacon requirements, simplify compliance documentation, timing of wage determination, project determination, stakeholder engagement, Bureau of Labor Statistics data, site-of-work rules, campaign to educate non-federal contractors; apprenticeship - unnecessary restrictions, arbitrary requirements, workforce shortages, limitations to clean energy construction demands, good faith effort exception, consider documentation requirements, apprentice recruitment, clarify apprentice-to-journeyworker ratio, apprentice per trade or project, online registered apprentice program should qualify |
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Indiana Municipal Power Agency |
Jack F. Alvey |
Prevailing wage - documentation; apprenticeship - guidance on record-keeping; domestic content - "components" and "subcomponents"; domestic content - clarify and ease bonus credit requirements |
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Indiana, Illinois, Iowa Foundation for Fair Contracting |
Marc R. Poulos |
Prevailing wage - clarify and provide resources for taxpayers to find rates, fringe benefits, payroll records; prevailing wage - transparency, disclosure; prevailing wage - compliance, violation, and penalties |
Indiana, Illinois, Iowa Foundation for Fair Contracting Comments |
|
Industrial Energy Consumers of America (IECA) |
N/A |
Prevailing wage and apprenticeship requirements - beginning of construction, routine operation and maintenance distinct from "alterations" or "repairs", location of qualifying work, aggregation of facilities and properties, documentation of compliance, reliance on contractor certification of compliance; prevailing wage requirement - changes to prevailing wage rate, correction and penalty; apprenticeship requirements - applicable percentage of total labor hours, minimum hour or duration threshold, engagement type, good faith exception |
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Integral Building & Design |
Pasquale Strocchia |
Prevailing wage - multi-family buildings distinction, waiver for low-rise multi-family buildings |
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International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART) |
SMART, Sheet Metal and Air Conditioning Contractors' National Association (SMACNA) |
Prevailing wage and apprenticeship - consider scope of worker abuse, ensure oversight, accountability, and enforcement, prevent misclassification, screen apprentice programs, compliance, documentation, contractor or subcontractor prevailing wage violation, narrow good faith effort exception, compliance based on "total labor hours" |
International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART) Comments |
|
International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART) |
N/A |
Prevailing wage and apprenticeship requirements - oversight, accountability and enforcement standards; joint apprenticeship and training committees; misclassification of workers; registered apprenticeship programs; sham apprenticeship programs; prevailing wage requirement - documentation of compliance, taxpayer oversight of contractors and subcontractors, obtaining "conformed" rates for "missing" classifications; apprenticeship requirement - good faith exception, utilization requirements, "total labor hours", documentaion of compliance |
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International Brotherhood of Electrical Workers, AFL-CIO, CLC |
N/A |
Adoption of Department of Labor standards under the Davis-Bacon Act for prevailing wage and apprenticeship requirements |
|
|
International Center for Appropriate and Sustainable Technology |
N/A |
Apprenticeship - clarify definition of "registered apprenticeship program"; Registered Apprenticeship Program qualify through State not DOL |
International Center for Appropriate and Sustainable Technology Comments |
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International Union of Operating Engineers |
James T. Callahan |
Prevailing wage - guidance on Davis Bacon Act, documentation, qualified facilities treatment; penalties for non-compliance; |
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|
International Union of Operating Engineers, Local 49 |
Jason George |
Prevailing wage - Davis Bacon requirements, modify definitions based on intended purpose, guidance on definition of carbon capture equipment, transportation pipeline for captured carbon, performance-based clean energy tax credits, include decommissioning work and demolition in definition of "alteration", compliance, penalty and correction; apprenticeship - guidance on good faith effort exception, intentional disregard of requirements |
International Union of Operating Engineers, Local 49 Comments |
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Jupiter Power LLC |
N/A |
Request for guidance concerning Section 48 investment tax credit for battery energy storage that is not co-located with solar; domestic content requirement - classification of materials composing battery storage systems |
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Just Solutions Collective |
Sylvia Chi, et al. |
Pre-apprenticeship programs; local hire; energy community mapping and self-nomination |
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Kanin Energy, Inc. |
Janice Tran |
Prevailing wage and apprenticeship - documentation, prohibitive administrative costs, Davis Bacon Act, onsite work of qualified facility, good faith exemption, definitions of repairs and alterations versus routine maintenance; generally -timing and compliance; domestic content - clarify "manufactured products" and "components" and "subcomponents", iron and steel, documentation; energy community - consistent database to determine qualification, employment data, clarify metropolitan statistical area versus non-metropolitan statistical area, census tracts, clarify "previous year" |
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Kern County |
Thomas Brown |
Energy community requirement - tax revenue and employment requirements, request to analyze qualifying metrics at county level, publication of list of qualifying communities |
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Keweenaw Bay Indian Community |
Kim Klopstein |
Prevailing wage - wage scale, Davis Bacon Act, clarify energy community qualifications; energy communities - CERCLA brownfield site |
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Korea International Trade Association |
Christopher Koo |
Domestic content requirement - flexibility in application, applicability of definitions to clean energy projects, clarification of exceptions |
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Korea Iron and Steel Association |
N/A |
Request for clarification of definitions of "steel" and "iron" products and conditions of exceptions |
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|
Laborers' International Union of North America |
Terry O'Sullivan |
Prevailing wage - Davis Bacon requirements, modifications to wage determinations, classifications for work, types of construction, rules on curing deficiency, documentation, include contract provisions, work with Department of Labor; apprenticeship - apprentices per day, good faith effort exception, reporting and documentation, apprenticeship wage and ratios |
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Large Public Power Council |
N/A |
Domestic content requirement - guidance on "placed in service", documentation of compliance, definition of energy project, Buy America Act, clarify "sufficient and reasonably available quanities"; prevailing wage requirement - safe harbors, third party noncompliance, documentation of compliance; apprenticeship - good faith effort exception, establish safe harbors for reliance on third parties, documentation of compliance, direct employment industries |
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Lightsource bp |
Alyssa Edwards |
Energy community - brownfield site, qualifying metropolitan statistical area or non-metropolitan statistical area, census tract, project output routed through community, guidance on delisted National Priorities List facility, bonus credit qualification |
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Lummi Indian Business Council |
Anthony Hillaire |
Prevailing wage - tribal exemption from Davis Bacon Act, penalty due process, documentation; apprenticeship - pre-apprenticeship program, local communities; energy community - definition of "energy community", low income areas |
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Madison Energy Investments LP |
Blair Marsteller |
Domestic content requirements - treatment of racking as "steel" or "manufactured product"; solar PV carports |
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|
Maine AFL-CIO |
N/A |
Prevailing wage - guidance on Davis Bacon requirements, documentation, rules to correct deficiency; apprenticeship - good faith effort exception, clarify efforts taxpayer must take to meet exception, documentation |
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Maine Labor Climate Council |
N/A |
Prevailing wage - guidance on Davis Bacon requirements, documentation, rules to correct deficiency; apprenticeship - good faith effort exception, clarify efforts taxpayer must take to meet exception, documentation |
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Malta Inc. |
Luke Rose |
Prevailing wage - definitions of "alteration" and "repair"; domestic content - "completion of construction" same as "placed in service date", clarify exceptions, clarify "sufficient and reasonably available quantities" and "satisfactory quality"; energy community - census tract, coal-fired power plant, metropolitan statistical areas versus non-metropolitan statistical areas, employment categories |
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Marin Clean Energy |
Nathaniel Malcolm |
Domestic content requirement - distinction between manufactured products and those considered to be iron and steel, documentation of compliance; prevailing wage and apprenticeship requirements - beginning of construction |
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Marquis Energy |
Dustin Marquis |
Prevailing wage requirement - request for clarification; apprenticeship requirement - request for clarification, good faith effort exception, reporting requirements, percentage and ratio requirements |
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Maxeon Solar Technologies, Ltd. |
John R. Magnus |
Domestic content - solar projects, domestically fabricated cells, identify manufactured end products not made of steel or iron |
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McDermott Will & Emery LLP |
Phil Tingle, Heather Cooper |
Domestic content - clarify "completion of construction", clarify "total costs", clarify "manufactured product", clarify 40% test, documentation, project aggregation, iron and steel; energy community - project finance, clarify "previous year", projects bordering energy community; prevailing wage and apprenticeship - work performed prior to rules is exempt, curing deficiency, good faith effort exception, apprentice unavailability |
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Mid-American Regional Bargaining Association |
Aaron Janik |
Prevailing wage and apprenticeship - request for guidance consistent with Indiana, Illinois, Iowa Foundation for Fair Contracting (III FFC) and Apprenticeship Skills Improvement Program (ASIP) |
|
|
Mission Solar Energy |
Mission Solar Energy LLC |
Domestic content - module assembly, imported cells, "sufficient and reasonably available quantities", vertical integration |
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Morrow Energy |
N/A |
Expansive definition of qualified biogas property; domestic content - clarify between "iron and steel" and "manufactured products", clarify waiver, compliance documentation, definition of "component", complex supply chain, safe harbor guidance; apprenticeship - offsite work is not "construction, repair, or modification" of a qualified facility, onsite assembly |
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|
Morrow, Paul |
Blue Ridge Renewables, LLC |
Beginning of construction |
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|
Moss Adams LLP |
N/A |
Prevailing wage - penalty mechanism, documentation; apprenticeship - hours worked, documentation, architects and engineers; domestic content - guidance on steel and iron, completion of construction versus in-service date, clarify "overall costs", clarify "sufficient and reasonably available quantities"; energy community - bordering communities, census tract data, designation duration, guidance on electrochromic glass |
|
|
Motor & Equipment Manufacturers Association |
N/A |
Apprenticeship requirement - good faith effort exception; domestic content requirement - definition of "completion of construction", supply chain issues |
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Moye White LLP |
Moye White LLP, Southface Institute, Georgia Solar Energy Industries Association (GASEIA) |
Energy community - timing, qualified facilities, bonus credit |
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|
National Association of Counties Carpi & Clay |
Thomas Brown |
Energy community - consider analyzing metrics at county level, allow counties to qualify, consider poverty rate, unavailability of consistent public data, define energy communities based on oil/gas/coal produced in each county, provide list of communities, duration of designation |
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|
National Association of State Energy Officials (NASEO) |
David Terry |
Apprenticeship - flexibility in apprenticeship programs, good faith effort exception, workforce shortage; domestic content - public database for qualified manufactured products |
National Association of State Energy Officials (NASEO) Comments |
|
National Electrical Manufacturers Association |
Spencer Pederson |
Domestic content - clarify "component", software or firmware, definition of "total costs", manufactured product iron and steel requirements, "subcomponent" manufacturing, existing waivers, U.S. trade relationships |
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National Glass Association |
Nicole Harris |
Apprenticeship - visibility of qualified programs, consider time commitments of apprentice |
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National Grid North America Inc. |
Bryan Marcelino |
Energy community bonus - location of project or qualified facility, safe harbor for projects or qualified facilities partially within an energy community, interplay with production and investment tax credits, mine status determination, mine closure definition; domestic content bonus - incorporation of FTA guidance, application of domestic content requirements to production and investment tax credits, steel and iron classification requirements, identification of manufactured products and components in the energy project context, definition of "cost" |
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National Hydropower Association, Inc. |
Michael Purdie |
Request for APA process concerning prevailing wage requirements; domestic content determination for hydropower facilities, including treatment of components and subcomponents; energy community determination for hydropower facilities and marine technologies |
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National Ocean Industries Association |
Erik Milito |
Domestic content requirement - determination of "total costs" for manufactured products; definition of "manufactured" and "end product", relevance of FTA rules to treatment of subcomponents, nonavailability waivers; energy community requirement - request for guidance for offshore wind and carbon capture and storage |
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National Roofing Contractors Association |
Duane L. Musser |
Prevailing wage and apprenticeship - duration of employment, no limit on program enrollment, clarify good faith effort exception, lack of apprenticeship programs in region, guidance on Davis Bacon requirements, clarify which agency enforces requirements, guidance on unintentional violation versus intentional violation, compliance outreach and education availability, cap unintentional violation penalties for small businesses |
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National Rural Electric Cooperative Association (NRECA) |
Russell D. Wasson |
Prevailing wage requirement - sources of wage data, definitions of "alteration", "repair", and "construction", documentation of compliance, grandfathering for facilities recently placed in service; apprenticeship requirement - good faith effort exception, documentation of compliance; domestic content requirement - definitions of "manufactured product" and "overall costs", Buy America requirements, clarification of "sufficient and reasonably available quantities" and "satisfactory quality"; energy community requirement - definition of "brownfield site", determination of employment rate, census tracts and adjacent areas |
National Rural Electric Cooperative Association (NRECA) Comments |
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NATSO, Representing America's Travel Plazas and Truckstops |
David H. Fialkov |
Apprenticeship requirement - effective date for facilities already under construction, good faith effort exception; prevailing wage requirements - work functions within scope, determination of prevailing wage |
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Nature Energy US LLC |
Clarke Pauley |
Domestic content requirement - renewable natural gas (RNG), differentiation of "steel and iron" from "manufactured products", definition and treatment of "components" and "subcomponents", documentation of compliance, safe harbor, threshold percentage; apprenticeship requirement - definition of "construction", off site work; prevailing wage and apprenticeship requirements - beginning of construction, safe harbor for continuous construction |
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Navigator CO2 Ventures LLC |
Jeff Allen |
Prevailing wage requirement - applicability of Davis-Bacon Act, definitions of "construction, alteration, or repair", "site of work", "wages", "contractor", "subcontractor" and "locality", taxpayer definition under 45Q(h)(3)(A) and 45Q(f)(3)(A)(ii), duration of prevailing wage rates, safe harbor, documentation of compliance, beginning of construction under 45Q(h)(2)(A), (B) and (C); apprenticeship requirement -duration of employment, definition of "labor hours" and "apprentice", good faith effort exception, documentation of compliance |
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Nevada Gold Mines, LLC |
Nevada Gold Mines, LLC - Tax Department |
Domestic content requirements - documentation of compliance, certification of domestic sourcing, domestic manufacturer list, manufacturer certificates |
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New Energy Equity |
James Wrathall |
Prevailing wage and apprenticeship - create safe harbors, compliance, good faith attempts do not lose entire 30% tax credit, beginning of construction, clarify Davis Bacon requirements, considerations in developing rules to cure deficiencies, registered programs, issue interim guidance, pre-guidance projects are exempt |
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New York State Energy Research and Development Authority |
John Williams |
Request for interim guidance; domestic content requirement - treatment of steel and iron; prevailing wage and apprenticeship requirements - New York prevailing wage requirements, collective bargaining agreements, project labor agreements; energy community requirement - state and territory definitions of energy community, treatment of offshore wind |
New York State Energy Research and Development Authority Comments |
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NextEra Energy |
Energy community - clarify that size of the coal mine or coal-fired electric generating unit is irrelevant, consistent public tax data, guidance on "located in", timing considerations, redevelopment, petroleum exclusion, brownfield site determination, direct employment test, unemployment test, publicly available tax records for local tax revenues, unavailability of consistent public tax data; prevailing wage - Davis Bacon requirements, unavailability of wage rates, compliance, payroll, clarify which agency makes determination, penalty for non-compliance; domestic content - Federal Transit Administration guidance, proposed definitions for system, end product, component and subcomponent, manufacturing process, manufactured product, final assembly, cost of components, steel and iron, certification, nonavailability waiver, clarify "mined, produced, or manufactured" in the United States, |
NextEra Energy Comments (1) |
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North Atlantic States Regional Council of Carpenters Locals 349 & 352 |
John M. Leavitt |
Prevailing wage - Davis Bacon requirements, support registered apprenticeship programs |
North Atlantic States Regional Council of Carpenters Locals 349 & 352 Comments |
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Northeast Home Energy Rating System Alliance |
N/A |
Prevailing wage - cost competitive, market rate projects |
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Novogradac Renewable Energy Working Group |
Tony Grappone |
Prevailing wage requirement - use of Bureau of Labor Statistics data, sources of wage data, request for guidance concerning corrections, documentation of compliance, applicabilty of Davis-Bacon Act, exemption for facilities with minimal alteration or repair; apprenticeship requirement - scope of applicability, number of apprentices required, definition of full and part time employment, good faith effort exception, documentation of compliance, apprentices working in states other than location of program, apprenticeship program types and requirements, definition of "intentional disregard"; domestic content requirement - treatment of components, replacement parts not qualifying as domestic content, definitions of "steel", "iron", "component", "end product", "total cost", "manufactured products", documentation of compliance, adjusted percentage threshold, on-site installation costs as part of "overall costs", exceptions, treatment of separate systems on single premises; energy community requirement - applicability to projects spanning qualifying and non-designated communities, determination of brownfield site, sources of data, duration of qualification; request for clarification concerning increased credit for qualified facility with maximum net output of less than 1 megawatt |
|
|
Nuclear Innovation Alliance |
Judi Greenwald |
Request for guidance on 45Y, 48E and 45V tax credits |
|
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Nucor Corporation |
Alan H. Price |
Domestic content bonus - steel manufacturing, melting and pouring, documentation of compliance |
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NYU School of Law Institute for Policy Integrity |
NYU School of Law, WattTime |
Generally - consult other federal regulators, consider environmental justice, racial equity, use existing expertise within other federal agencies, stakeholder engagement |
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Occidental Petroleum |
Jennifer L. Buchanan |
Prevailing wage - clarify Davis Bacon Act compliance, retroactive wage determination, timing, penalties, documentation, guidance on "construction" "alteration" and "repair", nature of employment relationship; apprenticeship - good faith effort exception, database, documentation; domestic content - definition of "component", definitions of "steel" and "iron", clarify "component of a qualified facility", guidance on qualified facilities; generally - penalty guidance, apprentice-to-journey worker ratio |
|
|
Ocean Winds North America LLC |
N/A |
Energy community requirement - applicability to offshore wind; wage and apprentice requirements - qualification of projects subject to Project Labor Agreements; domestic content bonus - applicability of FTA regulations |
|
|
Oceti Sakowin Power Authority |
Jonathan Canis |
Prevailing wage and apprenticeship requirements - Tribal Employment Rights Ordinances |
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Ojjo, Inc. |
Helena Kimball, Mike Miskovsky |
Domestic content - guidance on steel and iron, guidance on and waiver for products not produced in sufficient quantity or satisfactory quality, |
|
|
Operating Engineers Local 150 Apprenticeship Fund |
James M. Sweeney, David M. Snelten |
Apprenticeship - documentation, conflicts with registered apprenticeship program standards; apprenticeship good faith effort exception - clarification and documentation |
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Orsted Wind Power North America LLC |
Peter Allen |
Prevailing wage - locality determination for offshore energy projects, project labor agreement, compliance cure period, documentation; apprenticeship - consider labor hours over multiple projects by taxpayer, good faith effort exception requirements, documentation and record-keeping, apprentice safety, consider hazards of labor per industry, develop field operation handbook; domestic content - determination of total costs, clarify "manufactured" and "end product", clarify treatment of subcomponents, nonavailability waiver; energy community - guidance on offshore wind qualification |
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|
Paul Hastings, LLP |
N/A |
Domestic content - components as manufactured products, clarify "completion of construction" versus "in-service date", guidance on products that constitute "components", guidance on "total costs", guidance on "mined, produced, or manufactured", guidance on treatment of subcomponents, guidance on "overall costs", include provision on cost overruns; energy community - guidance on "located in", certainty based on start of construction or in-service date |
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Pechanga Western Electric |
Pi-Ta Pitt |
Prevailing wage - expedite guidance to clarify that tribes may utilize "tribal prevailing wages", tribe administered projects, tribal employees or tribal consortia, coordination between tribal governments and contractors, separate Davis Bacon wage requirements for tribes, issue tribal-specific guidance |
|
|
Plug Power |
N/A |
Apprenticeship requirement - implementation considerations for Section 45 "qualified facilities", aggregation of apprenticeship metrics across properties |
|
|
POSCO |
N/A |
Generally - clarify definitions and guidelines, investor uncertainty; domestic content - FTA countries, Indo-Pacific Economic Framework countries, critical mineral sourcing, iron and steel, documentation, clarify "overall costs", guidance on "sufficient and reasonably available quantities", goods determined to be not available in the United States |
|
|
PosiGen, Inc. |
Thomas A. Neyhart |
Domestic content - aggregate projects; energy community - consider developer certainty in energy community location determination, duration of designation, eligible upon start of construction work, timing |
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Power Company of Wyoming LLC |
Roxane J. Perruso |
Qualified facilities - defining beginning of construction; construction continuity; scope of prevailing wage requirements; determination of prevailing wages and benefits; prevailing wage correction and penalty mechanism - timing of use; definition of "labor hours" worked by apprentices; apprenticeship requirement - duration of employment, good faith effort, apprenticeship program denial or failure to respond; prevailing wage and apprenticeship requirements - documentation of compliance, worker classifications; requirements for qualification of registered apprenticeship programs; domestic content certification; differentiation of "steel and iron" from "manufactured products"; domestic content waivers; total costs of manufactured products; sources of information establishing energy community status; energy community requirement - determination that a mine is "closed" or a coal-fired electric generating unit is "retired"; effect of changes to census tract, metropolitan statistical area, or non-metropolitan statistical area |
|
|
PRBA - The Rechargeable Battery Association |
George A. Kerchner |
Apprenticeship and prevailing wage requirements - clarification of safe harbor period; energy community requirement - definition of "year" |
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|
Pressure Corp |
Mihir Desu |
Prevailing wage - clarify whether routine maintenance qualifies as repair, clarify definitions of "construction, alteration, or repair"; domestic content - project finance, 25% threshold, implement controls to ensure manufacturers do not artificially raise prices |
|
|
Renewable Energy Developer |
N/A |
Apprenticeship requirement - good faith effort exception |
|
|
Renewable Fuels Association |
Geoff Cooper |
Prevailing wage - minimize documentation, rapid investment, avoid administrative delay, clarify "construction, alteration, or repair"; apprenticeship - lack of registered programs, rural or remote areas, guidance on good faith effort exception, guidance on duration of employment; energy community - flexibility in definition |
|
|
Renewable Thermal Collaborative |
Blaine Collison |
Apprenticeship requirement - good faith effort exception, eligible apprenticeships; domestic content requirement - steel and iron, definition of "component" |
|
|
Resources for the Future |
Billy Pizer |
Evaluation of clean energy program performance; data collection |
|
|
Resources for the Future |
Daniel Raimi, Sophie Pesek |
Energy community - analysis of definition of energy community, alternative definitions of energy community, brownfields and coal communities, fossil fuel employment, timing, measure of fossil fuel dependence |
|
|
Rincon Band of Luiseño Indians |
Bo Mazzetti |
Domestic content requirement - waiver, solar microgrid components, definition and treatment of steel and iron end products, treatment of steel and iron components and subcomponents, treatment of subcomponents of manufactured products, adjusted percentage threshold rule, documentation and substantiation of compliance, definition of "component" and de minimis exception, bonus credit under Section 6417 with respect to investment tax credits under Section 48 |
|
|
Rivian Automotive, LLC |
N/A |
Request for clarification on prevailing wage and apprenticeship |
|
|
RMI |
RMI |
Energy community requirement - definition of relevant geographic markers, duration of eligibility, definition of "previous year" and "direct employment", projects located near brownfields, stackability with other tax incentives, eligibility of census tracts with announced coal-fired generating unit retirements, DOE and EPA publication of site map or list, process for establishing qualification, Justice40 Initiative, sources of data concerning metropolitan statistical areas, nonmentropolitan statistical areas, employment, census tracts, mine closures and tax revenues |
|
|
Royal Norwegian Embassy |
Anniken Ramberg Krutnes |
Domestic content - discrimination against Norwegian products |
|
|
rPlus Energies LLC |
Luigi Resta |
Energy community requirement - definition of "located in", "direct employment", "directly adjoining", and "brownfield", determination of metropolitan statistical area and nonmetropolitan statistical area boundaries, determination of tax revenue |
|
|
Sacramento Municipal Utility District |
Lawrence Luong |
Prevailing wage and apprenticeship - use the physical work of a significant nature test or the 5% safe harbor test; domestic content - clarify reduction in an elective payment amount, flexibility in waiver process |
|
|
Salt River Project |
Aidan J. McSheffery |
Domestic content - flexibility, clarify waiver, documentation, Buy America Act; direct pay - timing, application for multiple projects, duplication; apprenticeship and prevailing wage - safe harbors, project planning expectations, |
|
|
Savion, LLC |
Mark Walter |
Prevailing wage and apprenticeship - clarify timeframe of apprenticeship requirements, clarify good faith effort exception; energy community - definition of "previous year", brownfield site designation and project eligibility, county-level data; domestic content - use Federal Transit Administration Guidance letters, interconnecting property not subject to requirements, Buy America definition of "manufacturing", definition of iron and steel, lack of availability waiver |
|
|
Scale Microgrid Solutions LLC |
N/A |
Domestic content - qualified facility component, guidance on "sufficient and reasonably available quantities" and "satisfactory quality", legal and accounting costs |
|
|
Siemens Corporation |
Lonnie Ellis |
Domestic content - certification for compliance, taxpayers maintain spreadsheets for compliance, clarify "component of a qualified facility", systems should be considered components; energy community - continue stakeholder outreach, additional comment period |
|
|
Siemens Gamesa Renewable Energy |
N/A |
Prevailing wage and apprenticeship requirements - definition of "construction" and "alteration and repair", construction period; domestic content requirement - definition of "mined, produced, or manufactured", "system", "end product", "manufactured end product" and "manufactured product", documentation of compliance, domestic content determination by property or entire project, steel and iron components, origin of components, exclusions from total cost calculation, repowered facilities, exceptions for nonavailability; energy community requirement - offshore wind eligibility |
|
|
Smart Charge America |
N/A |
Prevailing wage - documentation |
|
|
SolAmerica Energy |
Dan Stevenson |
Energy community requirement - definition of "previous year" in context of employment data; data vintage flexibility |
|
|
Solar Energy Manufacturers for America Coalition |
N/A |
Domestic content requirements - application of defined terms including "end product" and "component", to solar facilities; domestic content requirements - cost basis determination, domestic content requirements - waiver for U.S. solar cells |
|
|
Solar Proponent |
Anonymous |
Energy community - timing |
|
|
Solar Shield LLC |
Michael H. Levin |
Domestic content - definition of "single project", timing |
|
|
Solectria Renewables, LLC |
N/A |
Clarify definition of "manufactured products"; clarify qualification for bonus credits |
|
|
Solstice Initiative |
N/A |
Energy community - expand definition of energy community; map or database of qualified communities |
|
|
SOLV Energy |
George Hershman |
Domestic content - iron and steel, manufactured products, completion of construction same as in-service date, documentation, definition of "component", clarify "total costs", 40% does not require analysis of subcomponents, clarify "overall cost of construction", non-availability exception |
|
|
SOLV Energy, LLC |
George Hershman |
Prevailing wage - classification and compliance issues for solar industry, hold meetings for stakeholder feedback and questions, definition of "construction, alteration, and repair", job classifications, trade union conflict, solar photovoltaic installers, project delay, reliable bid estimates, compliance documentation, penalty recommendations, appeal process, clarify definition of "construction"; apprenticeship - location of work, work independent of trade, non-discrimination, certify programs, objective good faith criteria, replacement period, compliance documentation, apprentices from disqualified programs |
|
|
Sonoma Clean Power |
N/A |
Domestic content requirement - request for clarification, qualification for exceptions; energy community requirement - time and duration of qualification, facility proximity to energy community, sources of data, mapping |
|
|
Southern Alliance for Clean Energy |
Bryan Jacob |
Landfill solar; definition of "brownfield" |
|
|
Standard Solar |
N/A |
Apprenticeship requirement - exceptions; domestic content requirement - methodology for determination of domestic manufacturing and exceptions, definition of "manufactured product"; energy community requirement - GIS tool, qualification of communities near retired plants, "brownfield" definition |
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|
Sungrow Power Supply |
N/A |
Domestic content - definition of "component", solar system components, battery storage system components, clarify definition of "total costs", clarify definition of "manufactured products", issues with quantitative subcomponent approach for solar and storage, supply chain issues, supports qualitative approach to manufactured products |
|
|
Suniva |
N/A |
Domestic content requirement - treatment of cost of U.S.-produced solar cells incorporated into non-U.S. solar panels; origin of solar panel subcomponents; treatment of energy project labor cost for purposes of domestic content requirement; treatment of solar panel assembly costs for panels not qualifying under 49 CFR section 661.5(d); definition of "end product", "component of a qualified facility", and "total costs"; documentation of compliance |
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|
Sunnova Energy International, Inc. |
David Skillman |
Domestic content - use FTA model of manufactured product, components and sub-components |
|
|
SunPower Corporation |
Suzanne Leta |
Domestic content - solar paired with storage is a single qualifying facility, Federal Transit Administration Guidance letters, guidance on "completion of construction", guidance on "component" versus "component of a qualified facility", documentation, consider retrofit to be a new qualifying facility, eligibility starting January 2023, battery module technology eligibility, guidance on apportionment of credits; energy community - reasonable reliance upon determination, low-income community projects, clarify data source for determination of low-income community, single family and multifamily projects; prevailing wage and apprenticeship - consider maximum output of alternating current |
|
|
Sustainable Westchester |
N/A |
Request for clarity on prevailing wage requirements, including worker categories, pay rates, and reporting; apprenticeship requirement - good faith effort |
|
|
Tax Executives Institute, Inc. |
Wayne G. Monfries |
Domestic content - cost of polysilicon and wafers should be included in determining eligible domestic content of solar panels |
|
|
Tennessee Advanced Energy Business Council |
N/A |
Prevailing wage requirement - definition of "construction", "alteration", "repair", "laborer", "mechanic", "completion of construction"; energy community requirement - definition of "brownfield" |
|
|
Tennessee Valley Authority |
Edward C. Meade |
Prevailing wage requirement - compliance with existing obligations under federal law, exemption from recordkeeping or reporting; energy community requirement - applicability to projects spanning qualifying and non-designated communities, proximity to closed coal mine or retired coal-fired generating unit, TVA jurisdiction or control of project |
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|
TerraPower, LLC |
Marcia Burkey |
Prevailing wage - Davis Bacon requirements; apprenticeship - documentation, clarify good faith effort exception, lack of apprentices; domestic content - guidance on iron and steel, definition of "manufactured product" and "component", waiver, Buy America documentation |
|
|
Terrasmart, Inc. |
N/A |
Prevailing wage - guidance on Davis Bacon Act, documentation, new technology classifications; apprenticeship - good faith effort exemption, clarify requirement, pre-construction on qualified facility, documentation; domestic content - manufactured product, end product, "completion of construction" versus "placed in service date" |
|
|
Tesla, Inc. |
Hasan Nazar |
Prevailing wage requirement - documentation of compliance, self-certification, certified payroll regime, applicability of Departmen tof Labor standards, request for clarification of covered work; apprenticeship requirement - reporting methods, documentation of compliance; domestic content requirement - documentation of compliance, adjusted percentage threshold for manufactured products; energy community requirement - "located in" threshold, sources of data, mapping |
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|
The Hopi Tribe |
Timothy L. Nuvangyaoma, Carroll Onsae |
Prevailing wage- tribe's independent wage scale, tribal workforces, compliance documentation; energy community - tribal community brownfield site, project location |
|
|
The Nature Conservancy |
N/A |
Energy community requirement - definition of "brownfield" and "located in", certification of brownfield site, occupations or industries relevant to "direct employment", sources of data, fluctuation in energy community data, conservation easements, state agency contacts for brownfield and mine lands data |
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|
The Real Estate Roundtable |
Jeffrey D. DeBoer |
Apprenticeship and prevailing wage - clarify whether "single project" puts out less than 1 MW, objective criteria, identify laborers and mechanics for energy projects, guidance on geographic rates, clarify "construction" versus "installation"; energy community - guidance on census tracts, safe harbor for upcoming projects, mapping guidance for energy community determination, low-income residential project enhancement |
|
|
Trane Technologies |
Jennifer Kane |
Clarify prevailing wage and apprenticeship requirements for bonus credit; clarify total cost of manufactured product |
|
|
TrueBlue |
Garrett Ferencz |
Proposal to create a national apprenticeship program for the solar field |
|
|
United Association of Journeymen and Apprentices, Plumbing and Pipe Fitting Industry of the United States and Canada, AFL-CIO |
Gerard M. Waites |
Support for NABTU comments; wage and apprenticeship requirements - applicability of Department of Labor standards, documentation of compliance |
|
|
United Brotherhood of Carpenters and Joiners of America |
Douglas J. McCarron |
Application of Davis-Bacon prevailing wage requirements; prevailing wage requirement - correction and penalty mechanism, intentional disregard, debarment, documentation of compliance, application in years without facility alteration or repair; apprenticeship requirement - duration of engagement, good faith effort exception, documentation of compliance |
United Brotherhood of Carpenters and Joiners of America Comments |
|
United Steelworkers |
Anna Fendley |
Domestic content - iron and steel, manufactured products, documentation, component versus subcomponent, waiver; energy community - metropolitan statistical area and non-metropolitan statistical area, consider tax revenues |
|
|
US Wind, Inc. |
Jeffrey Grybowski |
Domestic content - construction materials not covered, clarify which materials the requirement does not apply to, conflicting with U.S. trade agreements, products of trade partners are considered domestic, waiver for non-available material, existing waivers should apply; energy community - deem U.S. Wind Delaware offshore wind projects as energy community, adopt flexible standards, certify or file for determination, publish official map of energy communities, clarity and certainty, clarify that offshore wind cables qualify for investment tax credit |
|
|
View, Inc. |
Samuel Meehan |
Domestic content - eligible components; prevailing wage and apprenticeship - guidance of requirements to electrochromic windows, start of construction, guidance on placed in service date |
|
|
Wärtsilä North America, Inc. |
David Hebert |
Publication of an official list of components qualifying for domestic content exceptions; domestic content calculation methodology; labor as a component of domestic content calculations |
|
|
Wind Tower Trade Coalition |
Robert E. DeFrancesco, III, Alan H. Price, Laura El-Saawi |
Domestic content requirement - definition of "steel", applicability to wind towers, components that are manufactured products, applicability of "manufactured products" definition to wind towers |
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|
Windustry |
Lisa Daniels |
Prevailing wage requirement - clarification of "construction, alteration, or repair", applicability of Davis-Bacon Act framework; apprenticeship requirement - clarification of "construction, alteration, or repair"; domestic content requirement - applicability of regulations under 49 C.F.R. 661, definition of "completion of construction" and "manufactured product", lack of need for clarification of "steel" and "iron" definitions, documentation of compliance, clarification that components do not constitute a path for qualification of manufactured products for 45X credits, adjusted percentage threshold rule, treatment of subcomponents; energy community requirement - definition of "located in" and "brownfield", sources of data, tax revenues; clarification of increased credit amount for qualified facility with maximum net output of less than 1 megawatt |
|
|
Winthrop & Weinstine, P.A. |
Norm Jones |
Construction start date and "alteration or repair" in the context of prevailing wage and apprenticeship requirements; domestic content requirement - applicability of adder to facility as a whole, nondomestic steel or iron in manufactured products, co-located projects, documentation of compliance; energy community requirement - clarification of "brownfield" definition; facility with maximum output of less than 1 MW-AC - documentation of qualification |
|
|
Wisconsin Building Trades Council |
Emily Pritzkow |
Prevailing wage and apprenticeship requirements - enforcement, pre-construction notice of intent to claim bonus, documentation of compliance, stakeholder compliance programs, noncompliance reporting, good faith efforts exception to apprenticeship requirement, determination of beginning of construction, database of registered apprenticeship programs; domestic content requirement - determination of domestic content for manufactured products composed of steel and iron, time period relevant for unemployment data |
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|
Wolfspeed, Inc. |
Bradley D. Kohn |
Prevailing wage and apprenticeship - documentation, safe harbor, clarify definitions of "laborer" and "mechanic", registered apprenticeship program; energy community - census tract |
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