Work draft ties new tax structure to Project Labor Agreements and apprenticeship commitments

Jul 2, 2026

The committee substitute adds conditional language making the new tax structure contingent on contractors entering Project Labor Agreements (PLAs) and including in-state apprenticeship program participation for phase 1 and binding commitments for phase 2.

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The work draft amends conditional language so that a new tax structure will take effect only if contractors for phase 1 have entered into Project Labor Agreements (PLAs) and have signed binding commitments to require PLAs for phase 2. Staff said PLAs must be between contractors and appropriate labor representatives and that an in-state apprenticeship program must be part of PLAs.

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