PA SB817

Business entities making capital investments over $25,000 in construction, reconstruction, demolition, alteration, or repair of facilities must pay prevailing wages and employ at least 70% skilled craft laborers to qualify for state tax incentives

Applies to tax exemptions, deductions, abatements, or credits under Articles XIX-C, XIX-D, XIX-H of the Tax Reform Code and the Keystone Opportunity Zone Act

Skilled craft laborers are defined as workers with equivalent on-the-job training hours required by apprenticeship programs, or individuals who graduated from or are currently enrolled in a registered apprenticeship program

Intentional violations of prevailing wage requirements result in a 100% refund of tax incentives received for the fiscal year of noncompliance, as determined by the Department of Labor and Industry after notice and hearing

Takes effect 60 days after enactment, with enforcement authority assigned to the Department of Labor and Industry under existing Pennsylvania Prevailing Wage Act procedures