The Good Faith Effort Exception is a provision that allows taxpayers, contractors, or subcontractors to comply with apprenticeship requirements if they make serious efforts to obtain qualified apprentices but are unable to do so. Here are the specific requirements:
- Request to a Registered Apprenticeship Program:
- The taxpayer, contractor, or subcontractor must submit a request for qualified apprentices to at least one registered apprenticeship program.
- Timing of Requests:
- Initial requests must be made no later than 45 days before the apprentices are scheduled to begin work.
- Subsequent requests to the same program must be made no later than 14 days before the apprentices start work.
- Response from Apprenticeship Program:
- If the request is denied for reasons unrelated to the taxpayer’s refusal to comply with program standards, the Good Faith Effort Exception applies.
- If the program fails to respond within five business days, the request is deemed denied, and the exception applies.
- Duration of the Exception:
- The Good Faith Effort Exception lasts for a period not exceeding 365 days (366 in a leap year) from the request date.
- It does not automatically extend beyond this period unless an additional request is made.
- Multiple Requests:
- There is no limit on the number of requests that can be made to satisfy the Good Faith Effort Exception, and subsequent requests do not need to be to the same program.
- Geographic Availability:
- If no registered apprenticeship program operates in the facility’s geographic area, taxpayers are deemed to have satisfied the Good Faith Effort Exception for those apprentices.
Original article by NenPower, If reposted, please credit the source: https://nenpower.com/blog/what-are-the-specific-requirements-for-the-good-faith-effort-exception/
