SB818

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

Introduced·6/3/25
Introduced Text

Pennsylvania SB818 amends the Keystone Opportunity Zone Act to define terms and set requirements for businesses seeking tax benefits.

Pennsylvania SB818 amends the Keystone Opportunity Zone Act by adding definitions for terms like "apprenticeship program" and "skilled craft laborer." It also sets requirements for businesses seeking tax exemptions, deductions, abatements, or credits. Businesses must verify that 70% of employees involved in construction, reconstruction, demolition, alteration, or repair of a facility are skilled craft laborers. Additionally, businesses must ensure that all employees or contractors are paid the prevailing wage. Failure to comply results in a refund of the tax benefit for that fiscal year.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Community, Economic & Recreational Development Committee
Next
Committee decision

Sponsors

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10
0
Democratic CaucusRepublican Caucus

History

Jun 3, 2025

Senate

Referred to Community, Economic & Recreational Development