ITC Prevailing Wage & Apprenticeship Guide

Connect it to your AI

Claude Code

claude mcp add --transport http itc-pwa-guide https://itc-pwa-guide.sitetime.workers.dev/mcp

Claude, ChatGPT, Cursor and other apps

Add it as a custom connector with this URL (Streamable HTTP):

https://itc-pwa-guide.sitetime.workers.dev/mcp

Cursor, VS Code and other apps (mcp.json)

{
  "mcpServers": {
    "itc-pwa-guide": {
      "url": "https://itc-pwa-guide.sitetime.workers.dev/mcp"
    }
  }
}

Tools it offers

14 tools, as the server itself reported during our check on Oct 31, 2026.

• pwa_overviewStart here. Explains the IRS prevailing wage and apprenticeship (PWA) requirements for the increased clean-energy credit (ITC under IRC 48 / 48E and the other IRA credits): what they are, when they apply (the 1 MW and Ja
• check_applicabilitySays whether a project must meet the prevailing wage and apprenticeship requirements to claim the increased (5x) credit, and which ones: the credit involved, when construction began (before January 29, 2023 is exempt for
• count_participationThe participation requirement (26 CFR 1.45-8(d)): a taxpayer, contractor or subcontractor that employs four or more individuals to perform construction, alteration or repair work on the facility, counted over the whole c
• check_apprentice_hoursThe apprenticeship labor-hours requirement for one facility (26 CFR 1.45-8(b)): qualified apprentices must perform the applicable percentage (10% if construction began before 2023, 12.5% in 2023, 15% from 2024) of total
• check_daily_ratioThe ratio requirement (26 CFR 1.45-8(c)): on each day, for one employer and one occupation on the job site, the number of apprentices may not exceed what the registered program’s apprentice-to-journeyworker ratio allows
• check_prevailing_wageCompares pay for one classification with the Davis-Bacon prevailing rate (basic hourly rate + fringe from the wage determination; look it up with lookup_wage_determination) and, if short, computes the IRS cure: the short
• check_good_faith_requestJudges a request for apprentices under the Good Faith Effort Exception (26 CFR 1.45-8(f)(1)): a written request (electronic or registered mail) to a registered apprenticeship program covering the facility’s area and occu
• lookup_wage_determinationFetches a Davis-Bacon general wage determination live from SAM.gov: by number (e.g. TN20260124, newest modification unless a revision is given) or by state, county and construction type (Building, Residential, Heavy, Hig
• find_apprenticeship_programsRegistered apprenticeship programs a contractor can send a good-faith request to (26 CFR 1.45-8(f)(1)): a program whose area covers the facility and that trains the occupation. For Tennessee it reads the State Apprentice
• read_regulationReturns the current text of a paragraph of the governing regulations straight from the eCFR, with its citation and URL: 26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3 and the Labor rules they rest on (29 CFR 54
• records_checklistThe records the regulations expect for the prevailing wage and apprenticeship requirements (26 CFR 1.45-12), as a checklist for a taxpayer, a prime contractor or a subcontractor, with how they may be kept (each company k
• official_sourcesThe primary sources behind every answer here (IRS pages and FAQs, Form 7220, the Code, the regulations on eCFR, the Treasury decision with its preamble, DOL’s IRA page, SAM.gov wage determinations, apprenticeship.gov and
• searchFull-text search over this guide’s documents: the PWA overview sections, the records checklists, Form 7220, the 2025 law changes, the Tennessee agency, and the governing regulation sections (26 CFR 1.45-6, 1.45-7, 1.45-8
• fetchReturns the full text of a document found with search: overview:<topic>, records:<requirement>, form7220, law2025, tennessee, or reg:<section>[(paragraph)] such as reg:1.45-8(d), which is read live from the eCFR.

Questions