CleanEnergy Tax Credit Auditor
Curing costs $43,169.90 to protect $23,040,000.00 of bonus credit: 5 workers underpaid $772.00, apprentice hours 12.8% against 15%, 1 contractor with no apprentice.
ELECTRICIAN requires $38.45 base + $15.52 fringe = $53.97/h; the row pays $36.00 + $15.52 = $51.52/h. Short $2.45/h x 40 h = $98.00, plus 110 days of interest at 10% a year, compounded daily, to 09/24/2026 = $3.00: cure $98.00 + $3.00 = $101.00.
Method1Classifications are matched to the wage determination by their words (journeyman, foreman and apprentice are ignored); a title with no single match is listed for a conformance request and not wage-tested.
2Prevailing wage, IRC 45(b)(7): shortfall per worker-week = (required base + fringe - paid base - paid fringe) x hours, floored at zero; fringe paid in cash or to a plan counts toward the total.
| Issue | Contractor | Worker |
|---|---|---|
| Wage below prevailing rate | Brightline Electric Inc. | W-2002 Priya Natarajan |
| Wage below prevailing rate | Brightline Electric Inc. | W-2002 Priya Natarajan |
| Wage below prevailing rate | Brightline Electric Inc. | W-2003 Tom Alvarez |
Certified payroll lines, plus the Davis-Bacon wage determination
Prevailing wage and apprenticeship workpaper with cure amounts (Prevailing wage and apprenticeship workpaper, Worker correction payments (CSV), Workpaper summary (JSON))
$3,500 / month, 30% to the referring partner
Read in memory for the session, never stored, never used to train a model.
Tax and accounting results are not tax advice. Rates, thresholds and rules change; confirm them with a qualified tax adviser or CPA.