In Support of the Use of Project Labor Agreements for Federal Construction Projects

Comments on specific steps that the Treasury Department, individually or in coordination with the Wage and Hour Division (WHD) and/or Office of Apprenticeship (OA), may take to promote accountability, appropriate oversight, and enforcement and to

Comments on specific steps that the Treasury Department, individually or in coordination with the Wage and Hour Division (WHD) and/or Office of Apprenticeship (OA), may take to promote accountability, appropriate oversight, and enforcement and to determine which functions can appropriately be delegated to the taxpayer.


Nov 4, 2022 Regulatory Comments

Latest Articles


Joint Comments of SMART and SMACNA - Registered Apprenticeship

Mar 25, 2024 - Joint Comments of the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART) and the Sheet Metal and Air Conditioning Contractors' National Association (SMACNA) to the Proposed Amendments to the Standards for


Joint Comments of SMART and SMACNA - Prevailing Wage, Registered Apprenticeship

Oct 30, 2023 - Joint Comments of the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART) and the Sheet Metal and Air Conditioning Contractors' National Association (SMACNA) on the Prevailing Wage and Apprenticeship Requirements in


Transferability and Direct Pay Proposed Rule

Aug 14, 2023 - SMACNA comments in support of the Internal Revenue Service’s (“IRS”) and the U.S. Treasury Department’s (“Treasury”) Proposed Rules, “Section 6418 Transfer of Certain Credits,” 88 Fed. Reg. 40496 (June 21, 2023) (hereafter “Transferability Proposed