§ 179D(b)(3)(B)

property meets subparagraph requirements

UNDECIDED

0 of 2 settled

  1. 1

    § 179D(b)(3)(B)

    ANY OF

    In the case of any energy efficient commercial building property, energy efficient building retrofit property, or property installed pursuant to a qualified retrofit plan, such property shall meet the requirements of this subparagraph if—

    “In the case of any energy efficient commercial building property, energy efficient building retrofit property, or property installed pursuant to a qualified retrofit plan, such property shall meet the requirements of this subparagraph” Opening words
    “installation of such property begins prior to the date that is 60 days after the Secretary publishes guidance with respect to the requirements of paragraphs (4)(A) and (5), or” § 179D(b)(3)(B)(i)
    “installation of such property satisfies the requirements of paragraphs (4)(A) and (5).” § 179D(b)(3)(B)(ii) needs Step 2 Prevailing wage requirements met UNDECIDED
  2. 2

    § 179D(b)(4)(A)

    Prevailing wage requirements met

    ALL OF
    “with respect to any property are that the taxpayer shall ensure that any laborers and mechanics employed by the taxpayer or any contractor or subcontractor in the installation of any property shall be paid wages at rates not less than the prevailing rates for construction, alteration, or repair of a similar character in the locality in which such property is located as most recently determined by the Secretary of Labor, in accordance with subchapter IV of chapter 31 of title 40, United States Code.”