Labor Code section 280
(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.(c)
Support taxpayers and employers who voluntarily pay higher wages to clean energy workers in order to qualify for the larger tax incentives provided by the Inflation Reduction Act of 2022 (Public Law 117-169) to shield those taxpayers and employers from penalties or litigation for so doing.
Source:
Section 280, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=280. (updated Oct. 1, 2025; accessed Oct. 20, 2025).
