Project labor agreements

(v) Project labor agreements. The penalty payment required by this paragraph (f)(2) to cure a failure to satisfy the Apprenticeship Requirements in paragraphs (b) and (d) of this section does not apply with respect to the construction, alteration, or repair work of a qualified facility if the work is done pursuant to a Qualifying Project Labor Agreement as defined in 1.45-7(c)(6)(ii).

Source

26 CFR § 1.45-8


Scoping language

None
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