Do you need to hire an apprentice?

You do if you are a builder, developer, or owner of a clean energy facility and want to claim new enhanced tax credits or the deduction for energy-efficient commercial buildings. The IRS has guidance on the apprenticeship requirement. Can’t get an apprentice? There’s a “good faith efforts exception” —  you may still get the tax credit or deduction but you need to satisfy certain conditions. #IdeaoftheDay