Bill > HB288

This bill establishes new requirements for construction tax credits in Pennsylvania, focusing on labor standards and wage protections. Specifically, for any construction project over $25,000 seeking a tax credit, the Department of Revenue must verify that the taxpayer has made good faith efforts to hire local workers and that all workers are paid prevailing minimum wage rates as determined by the Department of Labor and Industry under the Pennsylvania Prevailing Wage Act. The bill requires taxpayers to notify the Department of Labor and Industry before soliciting bids and to request wage rate determinations for each job classification. If a taxpayer is found to have intentionally failed to pay prevailing wages, they will be required to refund 10% of the tax credit for the fiscal year in which the violation occurred. The Department of Labor and Industry is responsible for enforcing these requirements, using the same administrative procedures as those applied to the Pennsylvania Prevailing Wage Act. Contractors and subcontractors must comply with prevailing wage requirements for all new jobs during the initial construction and any subsequent periods when tax credits are sought. The bill applies to multiple existing tax credit articles and provides a mechanism for appealing violations through established administrative law procedures.