io.github.ovanova-solar/itc-pwa-guide

What it mainly works on, as our AI model read its tool descriptions: nothing outside itself: it only answers questions.

None of its 14 tools are described as changing anything.

• pwa_overviewreads or searches

  “Start here.”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  1 input

  • topicstring“all (default), what, prevailing_wage, apprenticeship, penalties, records, changes_2025 or sources.”
• check_applicabilityon 1 other serverreads or searches

  “Says whether a project must meet the prevailing wage and apprenticeship requirements to claim the increased (5x) credit, and which ones: the credit involved, when construction began (before January 2…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  7 inputs, 2 required

  • creditstringrequired“The Code section claimed: 48 (energy credit), 48E (clean electricity investment credit), 45, 45Y, 45Q, 45V, 45Z, 45U, 45L, 179D, 30C or 48C.”
  • construction_beganstringrequired“When construction began (YYYY-MM-DD), under the IRS beginning-of-construction rules (physical work test or 5% safe harbor).”
  • max_net_output_mw_acnumber“Maximum net output in megawatts AC by nameplate, AGGREGATED: for section 48 the sum of every energy property in the energy project (1.48-13(e)(1)); for 48E and…”
  • work_typestring“construction (default) or alteration_or_repair after the facility is placed in service.”
  • placed_in_servicestring“Placed-in-service date (YYYY-MM-DD), if known or planned.”
  • technologystring“What the facility is: solar or wind (the 2025 law’s termination dates apply), storage, or other.”
  • dwelling_typestring“For 45L only: the kind of home (prevailing wage reaches only multifamily units).”
• count_participationreads or searches

  “The participation requirement (26 CFR 1.45-8(d)): a taxpayer, contractor or subcontractor that employs four or more individuals to perform construction, alteration or repair work on the facility, cou…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  2 inputs, 1 required

  • employerstring“The company (taxpayer, contractor or subcontractor) these people work for.”
  • peoplearrayrequired“Everyone this employer used on the facility over the whole construction, one entry each.”
• check_apprentice_hourscalculates or converts

  “The apprenticeship labor-hours requirement for one facility (26 CFR 1.45-8(b)): qualified apprentices must perform the applicable percentage (10% if construction began before 2023, 12.5% in 2023, 15%…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  6 inputs, 3 required

  • construction_beganstringrequired“When construction began (YYYY-MM-DD or a year): sets the percentage.”
  • total_labor_hoursnumberrequired“Total labor hours of construction, alteration or repair on the facility by all laborers and mechanics (every employer), apprentices included; hours of foremen,…”
  • counted_apprentice_hoursnumberrequired“Hours worked by qualified (registered) apprentices that are within the daily ratio.”
  • good_faith_hoursnumber“Apprentice hours covered by denied or unanswered good-faith requests (1.45-8(f)(1)); they count as apprentice hours.”
  • intentional_disregardboolean“true if the failure was knowing or willful (the IRS decides); the rate becomes $500 an hour.”
  • participation_failuresarray“Employers with four or more individuals on the facility and no qualified apprentice (each adds a participation shortfall).”
• check_daily_ratiocalculates or converts

  “The ratio requirement (26 CFR 1.45-8(c)): on each day, for one employer and one occupation on the job site, the number of apprentices may not exceed what the registered program’s apprentice-to-journe…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  3 inputs, 1 required

  • ratio_apprenticesinteger“Apprentices side of the program ratio (default 1).”
  • ratio_journeyworkersinteger“Journeyworkers side of the program ratio (default 1).”
  • daysarrayrequired“One entry per day for one employer and occupation.”
• check_prevailing_wagecalculates or converts

  “Compares pay for one classification with the Davis-Bacon prevailing rate (basic hourly rate + fringe from the wage determination; look it up with lookup_wage_determination) and, if short, computes th…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  16 inputs, 2 required

  • classificationstring“The work classification (e.g.”
  • required_base_ratenumberrequired“The determination’s basic hourly rate for the classification ($/hour).”
  • required_fringe_ratenumber“The determination’s fringe benefit amount ($/hour); 0 if none.”
  • cash_rate_paidnumberrequired“Cash wages paid ($/hour).”
  • fringe_paid_per_hournumber“Bona fide fringe benefit contributions per hour ($/hour): health, pension, insurance, vacation...”
  • hoursnumber“Hours worked at this (short) pay: only the underpaid hours, to total the shortfall.”
  • workersinteger“How many laborers or mechanics were paid this way (the penalty is per worker).”
  • intentional_disregardboolean“true if the failure was knowing or willful.”
  • qualifying_project_labor_agreementboolean“true if the work is under a pre-hire collective bargaining agreement for this project that meets 1.45-7(c)(6)(ii) and back pay is made before the credit is cla…”
  • wages_due_datestring“When the wages were due (YYYY-MM-DD): the server looks up that quarter’s Federal short-term rate (table through 2026-10-16) to show the interest rate.”
  • federal_short_term_rate_pctnumber“Or give the Federal short-term rate (IRC 6621(b)) for the period yourself, in percent; the interest rate is that + 6 points.”
  • pay_periods_totalinteger“Pay periods the worker was employed on the facility in the calendar year (for the small-failure waiver).”
  • pay_periods_belowinteger“Of those, how many were paid below the prevailing rate.”
  • corrected_by_quarter_deadlineboolean“true if the back pay is made by the last day of the first month after the calendar quarter in which the failure occurred.”
  • year_required_wagesnumber“The amount required to be paid to this worker for the calendar year (or the part of it) during which they worked on the facility: the 5% test in 1.45-7(c)(6)(i…”
  • year_wages_paidnumber“What the worker was actually paid for that year on the facility (defaults to the year’s required wages less the shortfall entered).”
• check_good_faith_requestcalculates or converts

  “Judges a request for apprentices under the Good Faith Effort Exception (26 CFR 1.45-8(f)(1)): a written request (electronic or registered mail) to a registered apprenticeship program covering the fac…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  8 inputs, 1 required

  • request_datestringrequired“When the request was sent (YYYY-MM-DD): the send date for email, the delivery date on the receipt for registered mail.”
  • received_datestring“When the program received it (YYYY-MM-DD), if different: the five business days run from receipt (1.45-8(f)(1)(i)(C)).”
  • needed_from_datestring“When the apprentices were asked to start (YYYY-MM-DD): coverage runs from here.”
  • needed_through_datestring“The last day of the employment period requested (YYYY-MM-DD), if the request named one.”
  • later_request_to_same_programboolean“true if this is a later request to a program already asked once (14-day lead time instead of 45).”
  • responsestring“The program’s answer so far (default none).”
  • response_datestring“When the program answered (YYYY-MM-DD), if it did.”
  • todaystring“The date to judge from (YYYY-MM-DD); defaults to the response date or the request date.”
• lookup_wage_determinationreads or searches

  “Fetches a Davis-Bacon general wage determination live from SAM.gov: by number (e.g.”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world yes

  6 inputs

  • numberstring“A determination number like TN20260124.”
  • revisioninteger“A specific modification number (default: the newest on SAM.gov).”
  • statestring“Two-letter state (for a search).”
  • countystring“County name (for a search), e.g.”
  • construction_typestring“Building, Residential, Heavy or Highway (for a search).”
  • classificationstring“Show only classifications matching this (e.g.”
• find_apprenticeship_programsreads or searches

  “Registered apprenticeship programs a contractor can send a good-faith request to (26 CFR 1.45-8(f)(1)): a program whose area covers the facility and that trains the occupation.”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world yes

  3 inputs, 1 required

  • statestringrequired“Two-letter state, e.g.”
  • occupationstring“The trade, e.g.”
  • countiesarray“County names to keep (e.g.”
• read_regulationreads or searches

  “Returns the current text of a paragraph of the governing regulations straight from the eCFR, with its citation and URL: 26 CFR 1.45-6, 1.45-7, 1.45-8, 1.45-12, 1.48-13, 1.48E-3 and the Labor rules th…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world yes

  2 inputs, 1 required

  • sectionstringrequired“The section number, e.g.”
  • paragraphstring“A paragraph such as (d), (g)(7) or (f)(1); shorthand g7 works.”
• records_checklistreads or searches

  “The records the regulations expect for the prevailing wage and apprenticeship requirements (26 CFR 1.45-12), as a checklist for a taxpayer, a prime contractor or a subcontractor, with how they may be…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  2 inputs

  • rolestring“Whose checklist (default taxpayer: the credit claimant).”
  • requirementstring“Which records (default both).”
• official_sourceson 1 other serverreads or searches

  “The primary sources behind every answer here (IRS pages and FAQs, Form 7220, the Code, the regulations on eCFR, the Treasury decision with its preamble, DOL’s IRA page, SAM.gov wage determinations, a…”

  Publisher declares: read-only yes · destructive no · idempotent yes · open-world no

  Takes no inputs.

Each quoted sentence is the first sentence of the publisher’s own description. The kind of tool and the “changes data” mark are our AI model’s reading of that description, not something we tested: two differently worded runs had to agree, otherwise no label is shown, and nobody has checked them by hand. A tool without the “changes data” mark is described as only reading, searching or calculating, or the two runs did not agree. No tool was called. Read the publisher’s full description before relying on it. “Publisher declares” lists the hints the server itself sends with the tool (MCP annotations: read-only, destructive, idempotent, open-world); they are the publisher's claims, not checked by us. Inputs are the parameters in the tool's own input schema: name, declared type, whether it is required, and the first sentence of its description. Read 2026-10-23.

The registry verifies a package once, when it is published, and does not re-check it. A difference below is about the listing, not a judgement of the publisher.