{
  "node_id": "us-ira-2022-clean-energy-tax-credits",
  "title": "Inflation Reduction Act of 2022 (Public Law 117-169): Clean Energy Tax Credits (ITC, PTC), Domestic Content, and Energy Community Bonus Credit Amounts",
  "domain": "Sustainability & ESG",
  "version": "1.0.0",
  "last_updated": "2026-04-18",
  "bluf": "The Inflation Reduction Act of 2022 (IRA) provides enhanced tax credits for clean energy projects, including the Investment Tax Credit (ITC) under IRC § 48 and Production Tax Credit (PTC) under IRC § 45, for entities that meet specific prevailing wage and apprenticeship labor requirements. Additional bonus credits are available for projects satisfying domestic content thresholds and those located in designated energy communities.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "ifrs-s2-climate-related-disclosures",
    "iso-14064-ghg-reporting-2018"
  ],
  "primary_citations_count": 8
}