CA SB400

Authorizes taxpayers, employers, contractors, or subcontractors to make voluntary retroactive wage payments to workers on qualified renewable clean energy facilities under the federal Inflation Reduction Act of 2022 without triggering state labor law violations

Retroactive wage payments must be made to qualify for larger federal tax incentives that reward paying workers prevailing wages, and apply only to non-public works projects not otherwise subject to the Davis-Bacon Act

Covers work involving solar panels, inverters, battery energy storage systems, transformers, and associated components at facilities eligible for federal IRA tax incentives

Protections do not apply to retaliation claims, employee misclassification, or failure to pay wages otherwise due under existing law

Limited to renewable energy projects started on or after January 1, 2023, and completed by December 31, 2024; the law sunsets January 1, 2029, and takes effect immediately as an urgency statute