
The Good Faith Effort Exception for apprenticeship requirements lasts for a maximum of 365 days (or 366 days in a leap year) if the request for qualified apprentices is denied or not responded to by a registered apprenticeship program. This exception allows taxpayers, contractors, or subcontractors to be deemed as having made a good faith effort to comply with apprenticeship requirements during this period, but it will not extend beyond 365 days unless additional requests are made.
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