The caution on page 7 of the Instructions for Form 8933 (Rev. December 2022) should read: To determine your qualification for the section 45Q increased credit amounts allowed for meeting the prevailing wage and apprenticeship requirements (below), affecting facilities the construction of which began, or certain property the installation of which began, on or after January 29, 2023, see Notice 2022-61, 2022-52 I.R.B. 561, available at Notice 2022-61. Additionally, proposed regulations and other guidance for the prevailing wage and apprenticeship requirements will be issued later.
