Pennsylvania SB 818: An Act amending the act of October 6, 1998 (P.L.705, No.92), known as the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, in preliminary provisions, further providing for definitions; and, in keystone opportunity zones, further providing for qualified businesses.

Bill Text

PRINTER'S NO. 887
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 818
Session of
2025
INTRODUCED BY SANTARSIERO, TARTAGLIONE, KANE, COMITTA, STREET,
SAVAL, COLLETT, HUGHES, SCHWANK AND L. WILLIAMS, JUNE 3, 2025
REFERRED TO COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT,
JUNE 3, 2025
AN ACT
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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 103 of the act of October 6, 1998
(P.L.705, No.92), known as the Keystone Opportunity Zone,
Keystone Opportunity Expansion Zone and Keystone Opportunity
Improvement Zone Act, is amended by adding definitions to read:
Section 103. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
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context clearly indicates otherwise:
"Apprenticeship program." An apprenticeship training program
that is approved by and registered with the Department of Labor
and Industry under the act of July 14, 1961 (P.L.604, No.304),
known as The Apprenticeship and Training Act, and that provides
for on-the-job training, classroom training and the graduation
of apprentice trainees to journeyperson status. The term
includes an apprenticeship program subject to ERISA or a non-
ERISA program.
* * *
"ERISA program." A program under 29 U.S.C. Ch. 18 (relating
to Employee Retirement Income Security Program).
* * *
"Skilled craft laborer." A member of a trade who meets any
of the following criteria:
(1) The individual is a worker who has work experience
equivalent to the total number of on-the-job training hours
required by the applicable apprenticeship program.
(2) The individual g raduated from, or is currently
enrolled in, an apprenticeship program.
* * *
Section 2. Section 307(a) of the act is amended by adding a
paragraph and the section is amended by adding a subsection to
read:
Section 307. Qualified businesses.
(a) Qualifications.--In order to qualify each year for a tax
exemption, deduction, abatement or credit under this act, a
business shall own or lease real property in a subzone,
improvement subzone or expansion subzone from which the business
actively conducts a trade, profession or business. The qualified
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business shall receive certification from the department that
the business is located and is in the active conduct of a trade,
profession or business, within the subzone, improvement subzone
or expansion subzone. The business shall obtain annual renewal
of the certification from the department to continue to qualify
under this section. The certification form shall include, but
not be limited to, all of the following:
* * *
(6) If applicable, the certified payrolls necessary to
verify the requirements under subsection (c) in the manner
customarily used by the United States Department of Labor to
enforce 40 U.S.C. § 3145(a) (relating to regulations
governing contractors and subcontractors).
* * *
(c) Capital investments.--
(1) A business that makes a capital investment of more
than $25,000 for the construction, reconstruction,
demolition, alteration or repair of a facility on the parcel
through which the business seeks a tax exemption, deduction,
abatement or credit under this act shall verify with the
department, in the following calendar or fiscal year, all of
the following:
(i) That 70% of the individuals employed by the
business in the construction, reconstruction, demolition,
alteration or repair of the facility are skilled craft
laborers.
(ii) That individuals employed by the business or a
contractor or subcontractor of the business for the
construction, reconstruction, demolition, alteration or
repair of the facility have been paid the prevailing
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minimum wage rate for each craft or classification as
determined by the Department of Labor and Industry under
the act of August 15, 1961 (P.L.987, No.442), known as
the Pennsylvania Prevailing Wage Act.
(2) The D