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PA SB818

PA SB818
In preliminary provisions, further providing for definitions; and, in keystone opportunity zones, further providing for qualified businesses.


summary

Introduced
06/03/2025
In Committee
06/03/2025
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Amending the act of October 6, 1998 (P.L.705, No.92), entitled "An act providing for the creation of keystone opportunity zones and keystone opportunity expansion zones to foster economic opportunities in this Commonwealth, to facilitate economic development, stimulate industrial, commercial and residential improvements and prevent physical and infrastructure deterioration of geographic areas within this Commonwealth; authorizing expenditures; providing tax exemptions, tax deductions, tax abatements and tax credits; creating additional obligations of the Commonwealth and local governmental units; and prescribing powers and duties of certain State and local departments, agencies and officials," in preliminary provisions, further providing for definitions; and, in keystone opportunity zones, further providing for qualified businesses.

AI Summary

This bill amends the Keystone Opportunity Zone Act to expand definitions and add new requirements for businesses seeking tax benefits in designated economic development zones. The bill introduces new definitions for "apprenticeship program" (including both ERISA and non-ERISA programs), "ERISA program" (related to employee retirement benefits), and "skilled craft laborer" (now defined as workers with equivalent training hours or apprenticeship program experience). For businesses making capital investments over $25,000 in these zones, the bill mandates that 70% of construction workers must be skilled craft laborers and that all workers must be paid prevailing wage rates. If a business intentionally fails to pay prevailing wages, they can be required to refund 100% of the tax exemptions, deductions, abatements, or credits received for that fiscal year. The Department of Labor and Industry will enforce these new provisions, and businesses must obtain annual certification from the department to continue qualifying for tax benefits. These changes aim to ensure quality employment practices and workforce development in economic opportunity zones.

Committee Categories

Business and Industry

Sponsors (10)

Last Action

Referred to Community, Economic & Recreational Development (on 06/03/2025)

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