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IRS and Treasury Department Release Initial Guidance for Labor Requirements under Inflation Reduction Act

On November 30, 2022, the IRS and the Treasury Department published Notice 2022-61 (the Notice) in the Federal Register. The Notice provides guidance regarding the prevailing wage requirements (the Prevailing Wage Requirements) and the apprenticeship requirements (the Apprenticeship Requirements and, together with the Prevailing Wage Requirements, the Labor Requirements) that taxpayers must satisfy to be eligible […]

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Cleary Gottlieb Steen & Hamilton

10.0

Cravath Swaine & Moore

10.0

Davis Polk & Wardwell

10.0

10.0

10.0

Norton Rose Fulbright

10.0

10.0

Skadden Arps Slate Meagher & Flom

10.0

Sullivan & Cromwell

10.0

Wachtell Lipton Rosen & Katz

10.0

Simpson Thacher & Bartlett

9.0

Band Two

Kirkland & Ellis

8.7

Paul Weiss Rifkind Wharton & Garrison

8.5

Weil Gotshal & Manges

8.5

Debevoise & Plimpton

8.0

Fried Frank Harris Shriver & Jacobson

8.0

8.0

Shearman & Sterling

8.0

Band Three

Gibson Dunn & Crutcher

7.5

Latham & Watkins

7.5

McDermott Will & Emery

7.3

7.0

7.0

7.0

Morgan Lewis & Bockius

7.0

Vinson & Elkins

7.0

6.0

6.0

6.0

Schulte Roth & Zabel

6.0

6.0

6.0

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5.5

Cadwalader Wickersham & Taft

5.0

Clifford Chance

5.0

Freshfields Bruckhaus Deringer

5.0

5.0

Willkie Farr & Gallagher

5.0

4.0

Cahill Gordon & Reindel

4.0

4.0

4.0

4.0

Morrison & Foerster

4.0

4.0

Pillsbury Winthrop Shaw Pittman

4.0

Roberts & Holland

4.0

4.0

Winston & Strawn

4.0

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