PA SB818

Amends Pennsylvania's Keystone Opportunity Zone Act to require businesses making capital investments over $25,000 for construction, demolition, alteration, or repair to pay workers prevailing wages as determined by the Department of Labor and Industry

Requires that 70% of workers employed in construction projects within Keystone Opportunity Zones must be skilled craft laborers—defined as workers with equivalent on-the-job training hours or those enrolled in/graduated from registered apprenticeship programs

Mandates businesses submit certified payrolls to verify compliance with prevailing wage and skilled labor requirements when seeking tax exemptions, deductions, abatements, or credits

Imposes a penalty requiring businesses to refund 100% of tax benefits received for the fiscal year if the Department of Labor and Industry determines intentional failure to pay prevailing wages

Takes effect 60 days after enactment