Bill > SB817

This bill amends the Tax Reform Code of 1971 to establish prevailing wage and apprenticeship requirements for businesses seeking certain tax incentives. Specifically, businesses making capital investments over $25,000 for construction or renovation projects must meet two key conditions: first, 70% of workers involved in the project must be skilled craft laborers (defined as workers with equivalent apprenticeship training hours or who are enrolled in or have graduated from an apprenticeship program), and second, all workers must be paid prevailing minimum wage rates as determined by the Department of Labor and Industry. If a business is found to have intentionally violated these wage requirements, they must refund 100% of the tax incentive they received for that fiscal year. The Department of Labor and Industry will be responsible for enforcing these requirements, and businesses can appeal violations through established administrative law procedures. The bill applies to various tax incentive programs, including Keystone Opportunity Zones and specific tax exemption articles, and will take effect 60 days after enactment.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=817