(a)
(1)
Notwithstanding any other provision of law, a taxpayer, employer, contractor, or subcontractor may voluntarily make an elective or retroactive wage payment to workers who performed work on a qualified renewable clean energy facility pursuant to the Inflation Reduction Act of (Public Law 117-169).
(2)
An elective retroactive wage payment made pursuant to paragraph (1) does not, by itself, constitute a violation of Sections 200 to 244, inclusive, Sections 500 to 558.1, inclusive, Sections 1171 to 1207, inclusive, or Sections 2698 to 2699.8, inclusive.
(b)
For purposes of this article,
“elective retroactive wage payment” means a payment to workers who performed work on a qualified renewable clean energy facility pursuant to provisions of the Inflation Reduction Act of 2022 (Public Law 117-169) that meets all of the following conditions:
(1)
The renewable clean energy facility qualified for tax incentives pursuant to the Inflation Reduction Act of 2022 (Public Law 117-169).
(2)
The elective retroactive wage payment is voluntarily paid to workers for work they performed installing, modifying, repairing, or replacing solar panels, inverters, battery energy storage systems, transformers, and any associated components at a facility that is eligible for federal tax incentives under the Inflation Reduction Act of 2022 (Public Law 117-169), or regulations issued by
the Internal Revenue Service and the United States Department of the Treasury.
(3)
The facility is not a public works project, as defined in Section 1720, and would not otherwise be subject to the requirements of the Davis-Bacon Act if the facility owner, employer, contractor, or subcontractor does not apply for the federal tax incentives available pursuant to the Inflation Reduction Act of 2022 (Public Law 117-169), or pursuant to regulations issued by the Internal Revenue Service and the United States Department of the Treasury.
(4)
The elective retroactive wage payment is made voluntarily by the taxpayer, contractor, subcontractor, or employer pursuant to the Inflation Reduction Act of 2022 (Public Law 117-169) or regulations issued by the United States Department of the
Treasury and Internal Revenue Service regarding wage requirements related to renewable electricity production tax incentives.
(5)
The taxpayer, employer, contractor, or subcontractor’s elective retroactive wage payment to any worker for work
performed on the renewable energy facility is solely for the purpose of the application of a taxpayer, employer, contractor, or subcontractor for federal tax incentives pursuant to the Inflation Reduction Act of 2022 (Public Law 117-169), and is in addition to wages otherwise paid pursuant to applicable law.
(6)
The taxpayer, employer, contractor, or subcontractor is in compliance with the applicable provisions of the Inflation Reduction Act of 2022 (Public Law 117-169), and the
applicable Internal Revenue Service or United States Department of the Treasury guidance and regulations related to renewable electricity production tax incentives.
(c)
This section does not apply to the following:
(1)
Claims of retaliation, discrimination, or harassment.
(2)
Claims for the willful classification or misclassification of employees as independent contractors.
(3)
Violations of any other provision of law unrelated to the payment of retroactive prevailing wage payments in connection with the application for federal tax benefits pursuant to the Inflation Reduction Act of 2022 (Public Law 117-169).
(4)
A taxpayer, employer, contractor, or subcontractor that has failed to pay, in full, wages otherwise due pursuant to applicable law, and has failed to cure any such violation.
(d)
This section applies only to renewable energy facility construction or repairs commenced on or after January 1, 2023, that were completed on or before December 31, 2024.
(e)
This section does not limit the authority of the Labor Commissioner to investigate
or enforce this section or any other violations of this code.
(f)
This article shall remain in effect only until January 1, 2029, and as of that date is repealed.
