Pre-2023: 179D does not have prevailing wage requirements for tax years prior to 2023. 2023 and Later: Prevailing wages are simply the average wages that a particular type of employee could expect to receive in a particular area. Taxpayers can obtain higher tax deductions by meeting prevailing wage requirements. A list of official prevailing wages can be found on www.sam.gov. The IRS has also released a notice containing further information on prevailing wage.