PWA Compliance Vault assembles a documentation-complete prevailing-wage and apprenticeship compliance file — every certified payroll, every apprenticeship ratio check, every wage determination match, the cure-window log, and the audit-ready evidence package — checked against the letter of IRS and DOL regulations before a specialist releases it.
On a utility-scale solar, wind, or storage project, the difference between the base credit and the bonus credit is a 5× multiplier — for a 1 MW-plus project that is the gap between a 6% and a 30% Investment Tax Credit, i.e. roughly 24% of project cost, often millions of dollars per project. That bonus is contingent on documented prevailing-wage and apprenticeship (PWA) compliance across the developer and every contractor and subcontractor, proven with weekly certified payroll and daily apprenticeship-ratio records, and defensible on a multi-year IRS audit horizon.
Most developers run this by hand, from memory, across dozens of contractors. The regulations have not been read end-to-end since the last time it mattered. That is exactly where completeness gaps hide.
PWA Compliance Vault exists to close that gap with a single, exhaustive standard applied identically to every file.
We do not summarize the law and hope. Every pack is scored against a versioned rule pack tied to the exact text of the applicable IRS code sections and DOL regulations. These are the provisions each pack is held to.
All laborers and mechanics employed by the taxpayer or any contractor/subcontractor must be paid at least the prevailing wage determined by the Secretary of Labor. Weekly certified payroll (WH-347) required for every worker.
At least 15% of total labor hours (2024+) must be performed by qualified apprentices. Daily ratio and participation checks required; good-faith exception with 45-day request rule.
Back wages plus interest must be paid by the end of the first month of the next tax quarter following discovery. Pre-exam payment presumes no intentional disregard.
$5,000 per worker underpayment; 3× correction plus $10,000 per worker for intentional disregard; $50 per labor-hour apprenticeship cure.
Wage determinations must be incorporated into contract specifications. Fringe benefit math and classification matching verified against DOL WD database.
Records must be maintained for at least 5 years after the project is placed in service. Evidence file must be audit-ready for IRS Form 4255 recapture review.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A human specialist signs every release. That order is never reversed.
Upload the project list and contractor roster. We return a free completeness read: which statutory elements and records you already have, and which are missing.
As your authorized clerical agent, we collect certified payroll (WH-347), apprenticeship agreements, wage determinations, and daily ratio logs from each contractor and build the compliance matrix.
The five compliance elements are drafted from your validated data and the IRS/DOL rule pack into field-locked templates — no legal opinions, no invented facts.
Wage rates reconcile to DOL determinations to the penny; apprenticeship ratios are verified; cure windows are computed; any failure blocks release.
A compliance specialist reviews the exception queue and signs the release. High-value or complex projects route to tax counsel review first.
You receive the pack: compliance evidence file, wage determination log, apprenticeship ratio tracker, cure-window calendar, and audit-ready evidence package — ready for the developer to deliver to tax-equity buyers and the IRS.
The deliverable is completeness itself — every statutory element and record accounted for or explicitly exception-coded. Nothing is left implicit.
The gates that decide completeness are code, not a model's opinion. A drafting error cannot slip past a statutory requirement.
We prepare documentation and run record collection as your clerical agent. We never give legal advice, contact workers, or conduct the project.
Simple, predictable, and aligned with a documentation standard — not a cut of any credit.
Start with a free Compliance Gap Scan. Send your project list and contractor roster and we'll return a completeness read against every applicable IRS code section and DOL regulation.
Documentation-completeness service · not legal advice · the developer retains all compliance obligations.