# The rules that made a solar installer keep its records

> 3 of 12 provisions we read make a solar installer keep or create a record, newest read 31 October 2026.

Sell Solar Data to AI · https://sellsolardatatoai.com/datasets/solar-installer-records-rules/ · computed 2026-10-31

**Provisions that make a record be kept:** 3 of 12 provisions (13 texts read; 14 named).

## The answers, question by question

- **What the provision is about:** a federal tax credit for a solar system 4, payroll and apprenticeship records on a project 3, a state or national incentive or export payment scheme 3, a sale made at the customer's home 1, consumers' rights over personal information 1
- **What it does to the installer's records:** describes a programme without a record rule 5, makes a record exist or be kept 3, sets a condition a project must meet 3, gives the person a record is about rights over it 1
- **What it says, in its own words:** stated 12

## Every provision

| Provision | What the provision is about | What it does to the installer's records | What it says, in its own words |
|---|---|---|---|
| 16 CFR Part 429 | a sale made at the customer's home | makes a record exist or be kept | You, the buyer, may cancel this transaction at any time prior to midnight of the third… |
| 26 CFR 1.45-12 | payroll and apprenticeship records on a project | makes a record exist or be kept | the taxpayer must maintain and preserve records sufficient to demonstrate compliance with… |
| 26 U.S.C. 25D | a federal tax credit for a solar system | describes a programme without a record rule | In the case of an individual, there shall be allowed as a credit against the tax imposed… |
| 26 U.S.C. 48 | a federal tax credit for a solar system | sets a condition a project must meet | Rules similar to the rules of section 45(b)(8) shall apply. |
| 29 CFR 5.5 | payroll and apprenticeship records on a project | makes a record exist or be kept | The contractor or subcontractor must maintain this contract or subcontract and related… |
| California Consumer Privacy Act | consumers' rights over personal information | gives the person a record is about rights over it | The right to delete personal information collected from them (with some exceptions); |
| CPUC Self-Generation Incentive Program | a state or national incentive or export payment scheme | describes a programme without a record rule | SGIP provides incentives for qualifying distributed energy systems installed on the… |
| IRS prevailing wage and apprenticeship FAQs | a federal tax credit for a solar system | describes a programme without a record rule | The final regulations do not finalize proposed regulations under sections 48 and 48E. |
| IRS prevailing wage and apprenticeship requirements | a federal tax credit for a solar system | sets a condition a project must meet | By meeting prevailing wage and apprenticeship requirements under the Inflation Reduction… |
| Massachusetts SMART program | a state or national incentive or export payment scheme | describes a programme without a record rule | The SMART Program is a 3,200 MW declining block incentive program. |
| Ofgem Smart Export Guarantee | a state or national incentive or export payment scheme | describes a programme without a record rule | SEG payments are calculated by using export meter readings. |
| Treasury final rule 2024-13331 | payroll and apprenticeship records on a project | sets a condition a project must meet | section 45(b)(7) provides the prevailing wage requirements |

## The sentence each answer rests on (39)

- 16 CFR Part 429, [Rule concerning cooling-off period for sales made at homes](https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-429), read 2026-10-31, What the provision is about: "You, the buyer, may cancel this transaction at any time prior to midnight of the third business day after the date of this transaction."
- 16 CFR Part 429, [Rule concerning cooling-off period for sales made at homes](https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-429), read 2026-10-31, What it does to the installer's records: "the buyer must be able to retain a complete copy of the contract or receipt"
- 16 CFR Part 429, [Rule concerning cooling-off period for sales made at homes](https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-429), read 2026-10-31, What it says, in its own words: "You, the buyer, may cancel this transaction at any time prior to midnight of the third business day after the date of this transaction."
- 26 CFR 1.45-12, [Recordkeeping and reporting](https://www.law.cornell.edu/cfr/text/26/1.45-12), read 2026-10-31, What the provision is about: "At a minimum, those records include payroll records for each laborer and mechanic (including each qualified apprentice) employed by the taxpayer, contractor, or subcontractor in the construction, alteration, or repair of the qualified facility."
- 26 CFR 1.45-12, [Recordkeeping and reporting](https://www.law.cornell.edu/cfr/text/26/1.45-12), read 2026-10-31, What it does to the installer's records: "the taxpayer must maintain and preserve records sufficient to demonstrate compliance with the applicable prevailing wage and apprenticeship requirements"
- 26 CFR 1.45-12, [Recordkeeping and reporting](https://www.law.cornell.edu/cfr/text/26/1.45-12), read 2026-10-31, What it says, in its own words: "the taxpayer must maintain and preserve records sufficient to demonstrate compliance with the applicable prevailing wage and apprenticeship requirements"
- 26 U.S.C. 25D, [Residential clean energy credit](https://www.law.cornell.edu/uscode/text/26/25D), read 2026-10-31, What the provision is about: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the applicable percentages of"
- 26 U.S.C. 25D, [Residential clean energy credit](https://www.law.cornell.edu/uscode/text/26/25D), read 2026-10-31, What it does to the installer's records: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year"
- 26 U.S.C. 25D, [Residential clean energy credit](https://www.law.cornell.edu/uscode/text/26/25D), read 2026-10-31, What it says, in its own words: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the applicable percentages of"
- 26 U.S.C. 48, [Energy credit](https://www.law.cornell.edu/uscode/text/26/48), read 2026-10-31, What the provision is about: "the energy percentage otherwise determined under paragraph (2) or (5) of subsection (a) with respect to any eligible property which is part of such facility shall be increased by"
- 26 U.S.C. 48, [Energy credit](https://www.law.cornell.edu/uscode/text/26/48), read 2026-10-31, What it does to the installer's records: "Rules similar to the rules of section 45(b)(8) shall apply."
- 26 U.S.C. 48, [Energy credit](https://www.law.cornell.edu/uscode/text/26/48), read 2026-10-31, What it says, in its own words: "Rules similar to the rules of section 45(b)(8) shall apply."
- 29 CFR 5.5, [Contract provisions and related matters](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5), read 2026-10-08, What the provision is about: "All regular payrolls and other basic records must be maintained by the contractor and any subcontractor during the course of the work"
- 29 CFR 5.5, [Contract provisions and related matters](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5), read 2026-10-08, What it does to the installer's records: "The contractor or subcontractor must preserve all certified payrolls during the course of the work and for a period of 3 years after all the work on the prime contract is completed."
- 29 CFR 5.5, [Contract provisions and related matters](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5), read 2026-10-08, What it says, in its own words: "The contractor or subcontractor must maintain this contract or subcontract and related documents including, without limitation, bids, proposals, amendments, modifications, and extensions."
- California Consumer Privacy Act, [The Attorney General's CCPA page](https://oag.ca.gov/privacy/ccpa), read 2026-10-31, What the provision is about: "The right to know about the personal information a business collects about them and how it is used and shared;"
- California Consumer Privacy Act, [The Attorney General's CCPA page](https://oag.ca.gov/privacy/ccpa), read 2026-10-31, What it does to the installer's records: "The right to opt-out of the sale or sharing of their personal information including via the GPC;"
- California Consumer Privacy Act, [The Attorney General's CCPA page](https://oag.ca.gov/privacy/ccpa), read 2026-10-31, What it says, in its own words: "The right to delete personal information collected from them (with some exceptions);"
- CPUC Self-Generation Incentive Program, [Programme page](https://www.cpuc.ca.gov/industries-and-topics/electrical-energy/demand-side-management/self-generation-incentive-program), read 2026-10-31, What the provision is about: "SGIP provides incentives for qualifying distributed energy systems installed on the customer's side of the utility meter."
- CPUC Self-Generation Incentive Program, [Programme page](https://www.cpuc.ca.gov/industries-and-topics/electrical-energy/demand-side-management/self-generation-incentive-program), read 2026-10-31, What it does to the installer's records: "The CPUC's Self-Generation Incentive Program (SGIP) provides incentives to support existing, new, and emerging distributed energy resources."
- CPUC Self-Generation Incentive Program, [Programme page](https://www.cpuc.ca.gov/industries-and-topics/electrical-energy/demand-side-management/self-generation-incentive-program), read 2026-10-31, What it says, in its own words: "SGIP provides incentives for qualifying distributed energy systems installed on the customer's side of the utility meter."
- IRS prevailing wage and apprenticeship FAQs, [IRS FAQ page](https://www.irs.gov/credits-deductions/frequently-asked-questions-about-the-prevailing-wage-and-apprenticeship-under-the-inflation-reduction-act), read 2026-10-31, What the provision is about: "Treasury and the IRS published final regulations on June 25, 2024, providing rules and definitions for taxpayers seeking to satisfy the prevailing wage and apprenticeship requirements."
- IRS prevailing wage and apprenticeship FAQs, [IRS FAQ page](https://www.irs.gov/credits-deductions/frequently-asked-questions-about-the-prevailing-wage-and-apprenticeship-under-the-inflation-reduction-act), read 2026-10-31, What it does to the installer's records: "The final regulations do not finalize proposed regulations under sections 48 and 48E."
- IRS prevailing wage and apprenticeship FAQs, [IRS FAQ page](https://www.irs.gov/credits-deductions/frequently-asked-questions-about-the-prevailing-wage-and-apprenticeship-under-the-inflation-reduction-act), read 2026-10-31, What it says, in its own words: "The final regulations do not finalize proposed regulations under sections 48 and 48E."
- IRS prevailing wage and apprenticeship requirements, [IRS page](https://www.irs.gov/credits-deductions/prevailing-wage-and-apprenticeship-requirements), read 2026-10-31, What the provision is about: "By meeting prevailing wage and apprenticeship requirements under the Inflation Reduction Act of 2022, taxpayers can increase the base amounts of these incentives by 5 times."
- IRS prevailing wage and apprenticeship requirements, [IRS page](https://www.irs.gov/credits-deductions/prevailing-wage-and-apprenticeship-requirements), read 2026-10-31, What it does to the installer's records: "Employ apprentices from registered apprenticeship programs for a certain number of hours"
- IRS prevailing wage and apprenticeship requirements, [IRS page](https://www.irs.gov/credits-deductions/prevailing-wage-and-apprenticeship-requirements), read 2026-10-31, What it says, in its own words: "By meeting prevailing wage and apprenticeship requirements under the Inflation Reduction Act of 2022, taxpayers can increase the base amounts of these incentives by 5 times."
- Massachusetts SMART program, [Mass.gov programme details](https://www.mass.gov/info-details/solar-massachusetts-renewable-target-smart-program), read 2026-10-31, What the provision is about: "The SMART Program is a 3,200 MW declining block incentive program."
- Massachusetts SMART program, [Mass.gov programme details](https://www.mass.gov/info-details/solar-massachusetts-renewable-target-smart-program), read 2026-10-31, What it does to the installer's records: "Eligible projects must be interconnected by one of three investor owned utility companies in Massachusetts: Eversource, National Grid, and Unitil."
- Massachusetts SMART program, [Mass.gov programme details](https://www.mass.gov/info-details/solar-massachusetts-renewable-target-smart-program), read 2026-10-31, What it says, in its own words: "The SMART Program is a 3,200 MW declining block incentive program."
- Ofgem Smart Export Guarantee, [About the SEG](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg), read 2026-10-31, What the provision is about: "The SEG requires some electricity suppliers, known as SEG Licensees, to pay small-scale generators, known as SEG Generators, for low-carbon electricity which they export back to the National Grid"
- Ofgem Smart Export Guarantee, [About the SEG](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg), read 2026-10-31, What it does to the installer's records: "SEG Licensees determine the rate, contract length and other terms which SEG Generators will receive."
- Ofgem Smart Export Guarantee, [About the SEG](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg), read 2026-10-31, What it says, in its own words: "SEG payments are calculated by using export meter readings."
- Ofgem Smart Export Guarantee, [SEG for generators](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg/smart-export-guarantee-seg-generators), read 2026-10-31, What the provision is about: "SEG licensees must offer a SEG tariff to all eligible generators."
- Ofgem Smart Export Guarantee, [SEG for generators](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg/smart-export-guarantee-seg-generators), read 2026-10-31, What it does to the installer's records: "All generators who wish to receive payment for the electricity which they export back to the National Grid will need to apply to a SEG licensee"
- Ofgem Smart Export Guarantee, [SEG for generators](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg/smart-export-guarantee-seg-generators), read 2026-10-31, What it says, in its own words: "There are five eligible low-carbon technology types for the SEG."
- Treasury final rule 2024-13331, [Federal Register, 25 June 2024](https://www.federalregister.gov/documents/2024/06/25/2024-13331/increased-credit-or-deduction-amounts-for-satisfying-certain-prevailing-wage-and-registered-apprenticeship), read 2026-10-31, What the provision is about: "This document sets forth final regulations regarding the increased credit amounts or the increased deduction amount available for taxpayers satisfying prevailing wage and registered apprenticeship (collectively, PWA) requirements"
- Treasury final rule 2024-13331, [Federal Register, 25 June 2024](https://www.federalregister.gov/documents/2024/06/25/2024-13331/increased-credit-or-deduction-amounts-for-satisfying-certain-prevailing-wage-and-registered-apprenticeship), read 2026-10-31, What it does to the installer's records: "These final regulations affect taxpayers intending to satisfy the PWA requirements to be eligible for increased amounts of Federal"
- Treasury final rule 2024-13331, [Federal Register, 25 June 2024](https://www.federalregister.gov/documents/2024/06/25/2024-13331/increased-credit-or-deduction-amounts-for-satisfying-certain-prevailing-wage-and-registered-apprenticeship), read 2026-10-31, What it says, in its own words: "section 45(b)(7) provides the prevailing wage requirements"

## Read and set aside

- [26 CFR 1.45-12 (eCFR)](https://www.ecfr.gov/current/title-26/section-1.45-12): a second copy of 26 CFR 1.45-12 (eCFR); the Cornell copy of the same text is the one recorded

## Methodology

Each provision's own the IRS's, the Department of Labor's, the FTC's, state agencies' and Ofgem's own texts were read through estate-fetch and stored whole (sha256 on every row). For every text, three questions were answered from its own words: what the provision is about, what it does to the installer's records, what it says, in its own words. Every stated answer carries the sentence it rests on, checked against the stored text; 'not stated' means the text read does not address the question. A provision with several texts reads 'varies' where they disagree. 12 provisions, 13 texts.

## Sources

- [26 CFR 1.45-12, recordkeeping and reporting for the prevailing wage and apprenticeship credit increase](https://www.law.cornell.edu/cfr/text/26/1.45-12) (read)
- [26 CFR 1.45-12 (eCFR)](https://www.ecfr.gov/current/title-26/section-1.45-12) (not-terms)
- [IRS, prevailing wage and apprenticeship requirements](https://www.irs.gov/credits-deductions/prevailing-wage-and-apprenticeship-requirements) (read)
- [IRS, prevailing wage and apprenticeship FAQs](https://www.irs.gov/credits-deductions/frequently-asked-questions-about-the-prevailing-wage-and-apprenticeship-under-the-inflation-reduction-act) (read)
- [Treasury final rule, 25 June 2024 (Federal Register 2024-13331)](https://www.federalregister.gov/documents/2024/06/25/2024-13331/increased-credit-or-deduction-amounts-for-satisfying-certain-prevailing-wage-and-registered-apprenticeship) (read)
- [26 U.S.C. 48, energy credit](https://www.law.cornell.edu/uscode/text/26/48) (read)
- [26 U.S.C. 25D, residential clean energy credit](https://www.law.cornell.edu/uscode/text/26/25D) (read)
- [29 CFR 5.5, Davis-Bacon contract provisions (payroll records)](https://www.ecfr.gov/current/title-29/subtitle-A/part-5/subpart-A/section-5.5) (read)
- [16 CFR Part 429, the FTC cooling-off rule](https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-429) (read)
- [California Consumer Privacy Act, the Attorney General's page](https://oag.ca.gov/privacy/ccpa) (read)
- [CPUC, Self-Generation Incentive Program](https://www.cpuc.ca.gov/industries-and-topics/electrical-energy/demand-side-management/self-generation-incentive-program) (read)
- [Mass.gov, SMART program details](https://www.mass.gov/info-details/solar-massachusetts-renewable-target-smart-program) (read)
- [Ofgem, Smart Export Guarantee](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg) (read)
- [Ofgem, SEG for generators](https://www.ofgem.gov.uk/environmental-and-social-schemes/smart-export-guarantee-seg/smart-export-guarantee-seg-generators) (read)

## Cite or embed

- 3 of 12 provisions we read make a solar installer keep or create a record, newest read 31 October 2026.
- What the provision is about, by provision: a federal tax credit for a solar system 4 of 12, a state or national incentive or export payment scheme 3 of 12, payroll and apprenticeship records on a project 3 of 12, a sale made at the customer's home 1 of 12, consumers' rights over personal information 1 of 12 (12 provisions, read 31 October 2026).
- What it does to the installer's records, by provision: describes a programme without a record rule 5 of 12, makes a record exist or be kept 3 of 12, sets a condition a project must meet 3 of 12, gives the person a record is about rights over it 1 of 12 (12 provisions, read 31 October 2026).
- What it says, in its own words, by provision: stated 12 of 12 (12 provisions, read 31 October 2026).

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