Requirements in the Inflation Reduction Act of 2022

The IRA’s massive investments to fight the climate crisis will incentivize expansion of workforce training and creation of career-sustaining, middle class jobs by providing expanded tax credits for taxpayers that satisfy prevailing wage and

The IRA’s massive investments to fight the climate crisis will incentivize expansion of workforce training and creation of career-sustaining, middle class jobs by providing expanded tax credits for taxpayers that satisfy prevailing wage and apprenticeship requirements.


Nov 4, 2022 Regulatory Comments

Latest Articles


Joint Comments of SMART and SMACNA - Registered Apprenticeship

Mar 25, 2024 - Joint Comments of the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART) and the Sheet Metal and Air Conditioning Contractors' National Association (SMACNA) to the Proposed Amendments to the Standards for


Joint Comments of SMART and SMACNA - Prevailing Wage, Registered Apprenticeship

Oct 30, 2023 - Joint Comments of the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART) and the Sheet Metal and Air Conditioning Contractors' National Association (SMACNA) on the Prevailing Wage and Apprenticeship Requirements in


Transferability and Direct Pay Proposed Rule

Aug 14, 2023 - SMACNA comments in support of the Internal Revenue Service’s (“IRS”) and the U.S. Treasury Department’s (“Treasury”) Proposed Rules, “Section 6418 Transfer of Certain Credits,” 88 Fed. Reg. 40496 (June 21, 2023) (hereafter “Transferability Proposed