Pre-2023: 179D does not have apprenticeship requirements for tax years prior to 2023. 2023 and Later: In order to obtain the highest possible deduction, taxpayers, contractors or subcontractors that employ four or more individuals are required to employ at least one qualified apprentice. The number of apprentices required per project will increase over time: Construction started in 2022: 10% of labor hours must go to an apprentice Construction started in 2023: 12.5% of labor hours must go to an apprentice Construction started in 2024 or later: 15% of labor hours must go to an apprentice Taxpayers can be deemed as satisfying the requirement if they make a good faith effort to request qualified apprentices from a registered apprenticeship program and their request is denied or the program fails to respond within five days of the request.