Treasury issued a Request for Comments seeking input on the prevailing wage, apprenticeship, domestic content, and energy community requirements for increased or bonus credit (or deduction) amounts. The deadline to submit initial comments was November 4, 2022. For the prevailing wage provision, the request sought comments on how the Davis-Bacon Act applies, the correction and penalty mechanism, compliance documentation, and treatment of qualified facilities that do not undergo alteration and repair, among other topics. For the apprenticeship requirement, the request sought comments on the duration of apprentice employment, the good faith exception, and compliance documentation, among other topics. For the domestic content requirement, the request sought comments on the factors to consider when determining “completion of construction,” the definitions of “steel” and “iron,” taxpayer documentation, clarification on “component of a qualified facility” and “total costs,” the treatment of subcomponents, the exception for construction cost increases of 25 percent or more caused by the material sourcing requirements, and domestic bonus amount rules, among other topics. For the energy community requirement, the request sought comments on what is required for a qualified facility to show it is “located in” an energy community, whether the definition of a brownfield site in CERCLA needs clarification, what sources of information Treasury should consult when determining “metropolitan statistical area” (MSA) or non-MSA and whether a MSA or non-MSA meets requirements for fossil fuel economic activity and unemployment rates, what information should be considered when determining whether a census tract had a coal mine closure or coal-fired EGU closure since applicable statutory dates, and what Treasury should consider when determining whether a MSA or non-MSA had 25 percent or greater tax revenue from fossil fuel economic activities, among other topics.