Notice2026-10455
Agency Information Collection Activities; Submission for OMB Review; 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
May 27, 2026
Issuing agencies
Labor Department
Abstract
The Department of Labor (DOL) is submitting this Wage and Hour Division (WHD)-sponsored information collection request (ICR) to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA). Public comments on the ICR are invited.
Full Text
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<title>Federal Register, Volume 91 Issue 101 (Wednesday, May 27, 2026)</title>
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[Federal Register Volume 91, Number 101 (Wednesday, May 27, 2026)]
[Notices]
[Pages 31475-31476]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-10455]
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DEPARTMENT OF LABOR
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Inflation Reduction Act Wage Rates and Wage
Determinations
ACTION: Notice of availability; request for comments.
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SUMMARY: The Department of Labor (DOL) is submitting this Wage and Hour
Division (WHD)-sponsored information collection request (ICR) to the
Office of Management and Budget (OMB) for review and approval in
accordance with the Paperwork Reduction Act of 1995 (PRA). Public
comments on the ICR are invited.
DATES: The OMB will consider all written comments that the agency
receives on or before June 26, 2026.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: Nora Hernandez by telephone at 202-
693-8633, or by email at <a href="/cdn-cgi/l/email-protection#6c282320333c3e2d333c392e20252f2c080300420b031a"><span class="__cf_email__" data-cfemail="783c373427282a3927282d3a34313b381c1714561f170e">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: 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. For additional substantive
information about this ICR, see the related notice published in the
Federal Register on March 25, 2026 (91 FR 14597).
Comments are invited on: (1) whether the collection of information
is necessary for the proper performance of the functions of the DOL,
including whether the information will have practical utility; (2) if
the information will be processed and used in a timely manner; (3) the
accuracy of the agency's estimates of the burden and cost of the
collection of information, including the validity of the methodology
and assumptions used; (4) ways to enhance the quality, utility and
clarity of the information collection; and (5) ways to minimize the
burden of the collection of information on those who are to respond,
including the use of automated collection techniques or other forms of
information technology. To help ensure appropriate consideration,
comments should reference OMB Control Number 1235-0034.
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 OMB approves it and 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
OMB Control Number. See 5 CFR 1320.5(a) and 1320.6.
DOL seeks PRA authorization for this information collection for
three (3) years. OMB authorization for an ICR cannot be for more than
three (3) years without renewal. DOL notes that information collection
requirements submitted to the OMB for existing ICRs receive a month-to-
month extension while they undergo review. DOL seeks approval for the
revision of this information collection to ensure effective
administration of the laws administered by the WHD.
Agency: DOL-WHD.
Title of Collection: Inflation Reduction Act Wage Rates and Wage
Determinations.
OMB Control Number: 1235-0034.
Affected Public: Private Sector: Businesses or other for-profits.
Total Estimated Number of Respondents: 2,090.
Total Estimated Number of Responses: 2,090.
Total Estimated Annual Time Burden: 523 hours.
Total Estimated Annual Other Costs Burden: $0.
[[Page 31476]]
(Authority: 44 U.S.C. 3507(a)(1)(D))
Nora Hernandez,
PRA Department Clearance Officer.
[FR Doc. 2026-10455 Filed 5-26-26; 8:45 am]
BILLING CODE 4510-27-P
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