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It seems to stand for Health & Welfare pay. I found it on an old Department of Labor document when I had the same question. It is related to additional pay by the government for employees and/or contractors.
"On May 22, 2007 the U.S. Department of Labor (DOL) announced changes to the Service Contract Act (SCA) "Health and Welfare" (H&W) fringe benefits that will be effective, prospectively, for new contracts and new periods of performance."
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