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136 STAT. 1910 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(II) the registered apprenticeship program fails to respond to such request within 5 business days after the date on which such registered apprenticeship program received such request. ‘‘(iii) INTENTIONAL DISREGARD.—If the Secretary determines that any failure described in subclause (i)(II) is due to intentional disregard of the require- ments under subparagraphs (A) and (C), subclause (i)(II) shall be applied by substituting ‘$500’ for ‘$50’ in item (aa) thereof. ‘‘(E) DEFINITIONS.—For purposes of this paragraph— ‘‘(i) LABOR HOURS.—The term ‘labor hours’— ‘‘(I) means the total number of hours devoted to the performance of construction, alteration, or repair work by any individual employed by the taxpayer or by any contractor or subcontractor, and ‘‘(II) excludes any hours worked by— ‘‘(aa) foremen, ‘‘(bb) superintendents, ‘‘(cc) owners, or ‘‘(dd) persons employed in a bona fide executive, administrative, or professional capacity (within the meaning of those terms in part 541 of title 29, Code of Federal Regula- tions). ‘‘(ii) QUALIFIED APPRENTICE.—The term ‘qualified apprentice’ means an individual who is employed by the taxpayer or by any contractor or subcontractor and who is participating in a registered apprenticeship program, as defined in section 3131(e)(3)(B). ‘‘(9) REGULATIONS AND GUIDANCE.—The Secretary shall issue such regulations or other guidance as the Secretary deter- mines necessary to carry out the purposes of this subsection, including regulations or other guidance which provides for requirements for recordkeeping or information reporting for purposes of administering the requirements of this subsection.’’. (g) DOMESTIC CONTENT, PHASEOUT, AND ENERGY COMMU- NITIES.—Section 45(b), as amended by subsection (f), is amended— (1) by redesignating paragraph (9) as paragraph (12), and (2) by inserting after paragraph (8) the following: ‘‘(9) DOMESTIC CONTENT BONUS CREDIT AMOUNT.— ‘‘(A) IN GENERAL.—In the case of any qualified facility which satisfies the requirement under subparagraph (B)(i), the amount of the credit determined under subsection (a) (determined after the application of paragraphs (1) through (8)) shall be increased by an amount equal to 10 percent of the amount so determined. ‘‘(B) REQUIREMENT.— ‘‘(i) IN GENERAL.—The requirement described in this clause is satisfied with respect to any qualified facility if the taxpayer certifies to the Secretary (at such time, and in such form and manner, as the Sec- retary may prescribe) that any steel, iron, or manufac- tured product which is a component of such facility (upon completion of construction) was produced in the Certification. 26 USC 45. Determination. Determination. Deadline. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00094 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw