Notice2026-05781
Agency Information Collection Activities; Comment Request; Inflation Reduction Act Wage Rates and Wage Determinations
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 25, 2026
Issuing agencies
Labor DepartmentWage and Hour Division
Abstract
The Department of Labor (Department) is soliciting comments concerning a proposed extension of the information collection request (ICR) titled "Inflation Reduction Act Wage Rates and Wage Determinations." This comment request is part of continuing Departmental efforts to reduce paperwork and respondent burden in accordance with the Paperwork Reduction Act of 1995 (PRA). The Department proposes to extend the approval of this existing information collection without change to existing requirements. This program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. A copy of the proposed information request can be obtained by contacting the office listed below in the FOR FURTHER INFORMATION CONTACT section of this Notice.
Full Text
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<title>Federal Register, Volume 91 Issue 57 (Wednesday, March 25, 2026)</title>
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[Federal Register Volume 91, Number 57 (Wednesday, March 25, 2026)]
[Notices]
[Pages 14597-14599]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05781]
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DEPARTMENT OF LABOR
Wage and Hour Division
Agency Information Collection Activities; Comment Request;
Inflation Reduction Act Wage Rates and Wage Determinations
AGENCY: Wage and Hour Division, Department of Labor.
ACTION: Notice.
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SUMMARY: The Department of Labor (Department) is soliciting comments
concerning a proposed extension of the information collection request
(ICR) titled ``Inflation Reduction Act Wage Rates and Wage
Determinations.'' This comment request is part of continuing
Departmental efforts to reduce paperwork and respondent burden in
accordance with the Paperwork Reduction Act of 1995 (PRA). The
Department proposes to extend the approval of this existing information
collection without change to existing requirements. This program helps
to ensure that requested data can be provided in the desired format,
[[Page 14598]]
reporting burden (time and financial resources) is minimized,
collection instruments are clearly understood, and the impact of
collection requirements on respondents can be properly assessed. A copy
of the proposed information request can be obtained by contacting the
office listed below in the FOR FURTHER INFORMATION CONTACT section of
this Notice.
DATES: Written comments must be submitted to the office listed in the
ADDRESSES section below on or before May 26, 2026.
ADDRESSES: You may submit comments identified by Control Number 1235-
0034 by either one of the following methods:
<bullet> Email: <a href="/cdn-cgi/l/email-protection#eabda2aebab8aba98587878f849e99aa8e8586c48d859c"><span class="__cf_email__" data-cfemail="1c4b54584c4e5d5f7371717972686f5c787370327b736a">[email protected]</span></a>;
<bullet> Mail, Hand Delivery, Courier: Division of Regulations,
Legislation, and Interpretation, Wage and Hour, U.S. Department of
Labor, Room S-3502, 200 Constitution Avenue NW, Washington, DC 20210.
Instructions: Please submit one copy of your comments by only one
method. All submissions received must include the agency name and
Control Number identified above for this information collection.
Commenters are strongly encouraged to transmit their comments
electronically via email or to submit them by mail early. Comments,
including any personal information provided, become a matter of public
record. They will also be summarized and/or included in the request for
Office of Management and Budget (OMB) approval of the information
collection request.
FOR FURTHER INFORMATION CONTACT: Daniel Navarrete, Director, Division
of Regulations, Legislation, and Interpretation, Wage and Hour Division
(WHD), U.S. Department of Labor, Room S-3502, 200 Constitution Avenue
NW, Washington, DC 20210; telephone: (202) 693-0406 (this is not a
toll-free number). Alternative formats are available upon request by
calling 1-866-487-9243. If you are deaf, hard of hearing, or have a
speech disability, please dial 7-1-1 to access telecommunications relay
services.
SUPPLEMENTARY INFORMATION:
I. Background
On August 16, 2022, President Biden signed H.R. 5376 (Pub. L. 117-
169), a budget reconciliation measure commonly referred to as the
``Inflation Reduction Act of 2022'' (IRA). The IRA allows taxpayers to
claim enhanced tax credit and deduction amounts in situations in which
Davis-Bacon Act (DBA) prevailing wage rates are not required but are
voluntarily paid as a condition of claiming the enhanced amount.
Taxpayers will generally be able to find the applicable prevailing wage
rates for the various classifications of laborers and mechanics for the
construction of their facility in wage determinations published on
<a href="http://www.sam.gov">www.sam.gov</a>. However, if no applicable wage determination is available
on <a href="http://www.sam.gov">www.sam.gov</a>, or if the wage determination that applies to the
taxpayer's project does not include wage rates for all of the labor
classifications that will be needed for the construction, alteration,
or repair of the facility, guidance from the U.S. Department of the
Treasury specifies a process by which a taxpayer may request an
additional classification or supplemental wage determination from the
Wage and Hour Division (WHD). See 89 FR 53184; and 26 CFR 1.45-7.
The purpose of this ICR is to obtain approval to collect the data
needed to issue additional classifications and supplemental wage
determinations for the universe of respondents who are not already
included in the collection approved under 1235-0023 (those who are
subject to the DBA and the Davis-Bacon Related Acts (DBRA)). This
collection applies to those outside the scope of DBA/DBRA who will need
an applicable additional classification or supplemental wage
determination that are not in an existing wage determination to satisfy
prevailing wage requirements and thereby take the enhanced tax credit
and deduction amounts under the IRA.
This information collection is subject to the PRA. A federal agency
generally cannot conduct or sponsor a collection of information, and
the public is generally not required to respond to an information
collection, unless the Office of Management and Budget (OMB) approves
the ICR pursuant to the PRA and the ICR displays a currently valid OMB
Control Number. In addition, notwithstanding any other provisions of
law, no person shall generally be subject to penalty for failing to
comply with a collection of information that does not display a valid
Control Number. See 5 CFR 1320.5(a) and 1320.6. The Department obtains
OMB approval for this information collection under Control Number 1235-
0034.
OMB authorization for an ICR must be extended every three years,
and the current approval for this collection will expire on May 31,
2026. The Department seeks to extend PRA authorization for this
information collection for 3 more years, without any change to existing
requirements. The Department notes that existing information collection
requirements submitted to the OMB receive a month-to-month extension
while they undergo review.
Interested parties are encouraged to send comments to the
Department at the address shown in the ADDRESSES section within 60 days
of publication of this notice in the Federal Register. To help ensure
appropriate consideration, comments should mention OMB Control Number
1235-0034.
II. Review Focus
The Department of Labor is particularly interested in comments
which:
<bullet> Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
<bullet> Enhance the quality, utility, and clarity of the
information to be collected;
<bullet> Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
<bullet> Minimize the burden of the collection of information on
those who are to respond, including the use of appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., permitting electronic
submissions of responses.
III. Current Actions
The Department of Labor seeks approval for an extension of this
information collection to ensure taxpayers may take advantage of the
enhanced tax provisions of the Inflation Reduction Act.
Type of Review: Extension.
Agency: Wage and Hour Division.
Title: Inflation Reduction Act Wage Rates and Wage Determinations.
OMB Control Number: 1235-0034.
Affected Public: Private Sector: Businesses or other for-profits;
not-for-profit institutions.
Total Respondents: 2,044.
Total Annual Responses: 2,044.
Estimated Total Burden Hours: 520.
Estimated Time per Response: 15 minutes per response.
Frequency: On occasion.
Total Burden Costs: $33,649.20.
Total Burden Costs (Operations/Maintenance): $0.
[[Page 14599]]
Dated: March 20, 2026.
Daniel Navarrete,
Director, Division of Regulations, Legislation, and Interpretation.
[FR Doc. 2026-05781 Filed 3-24-26; 8:45 am]
BILLING CODE 4510-27-P
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