California Labor Code

§ 280

LAB § 280 Effective Oct 1, 2025Div. 2 · Part 1 · Ch. 1 · Art. 4

Statute text

It is the intent of the Legislature to do all of the following:

(a)Facilitate the construction, rebuild, repowering, and repair of facilities that advance the state’s goals for the use of renewable energy in retail electricity sales including the use of tax incentives available to qualified projects and facilities pursuant to the Inflation Reduction Act of 2022 (Public Law 117-169).

(b)Support Inflation Reduction Act of 2022 (Public Law 117-169) provisions that promote the creation of high-paying clean energy jobs by authorizing larger tax incentives for taxpayers who voluntarily pay qualified clean energy project workers wages that are on par with regional prevailing wages. In furtherance of this goal, the act allows taxpayers to qualify for larger tax incentives by retroactively paying workers the difference between actual wages paid and the prevailing wage for the locality where the qualified project is located, plus interest and other penalties.

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Legislative history

Added by Stats. 2025, Ch. 220, Sec. 1. (SB 400) Effective October 1, 2025. Repeal operative January 1, 2029, pursuant to Section 281.