PRINTER'S NO. 1322

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

960

Session of

2024

INTRODUCED BY SANTARSIERO, TARTAGLIONE, KANE, DILLON, HUGHES,

HAYWOOD, FONTANA, KEARNEY, COSTA, COLLETT, CAPPELLETTI,

STREET, COMITTA, MUTH, SAVAL, L. WILLIAMS, BREWSTER, BOSCOLA,

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," providing for prevailing wage and apprenticeship

requirements.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

The following words and phrases when used in this article

shall have the meanings given to them in this section unless the

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-

business seeks a tax exemption, deduction, abatement or credit

through a tax incentive.

"Department." The Department of Revenue of the Commonwealth.

"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.

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(3) Article XIX-H.

(4) 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.

Section 1702-A.2. Prevailing wage requirements for business

entities making capital investments.

A business entity that makes a capital investment of more

than $25,000 for the construction, reconstruction, demolition,

business entity in construction, reconstruction, demolition,

alteration or repair of the facility are skilled craft

laborers.

(2) I ndividuals employed by the business entity or a

contractor or subcontractor of the business entity for the

construction, reconstruction, demolition, alteration or

repair of the facility have been paid the prevailing 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

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(relating to applicability of general rules) and 213.1 (relating

to applicability of general rules) shall apply to any

construction, reconstruction, demolition, alteration or repair

of a facility, other than maintenance work, that occurs due to a

business entity making a capital investment of more than $25,000

for the construction, reconstruction, demolition, alteration or

repair of that facility on the parcel through which the business

entity seeks a tax exemption, deduction, abatement or credit

Industry determines that a business entity intentionally failed

to pay or intentionally caused another person to fail to pay the

prevailing wage or benefit rates as specified under section

11(h) of the Pennsylvania Prevailing Wage Act for the

construction, reconstruction, demolition, alteration or repair

of a facility in violation of this article, or ratified the

intentional failure by a contractor or subcontractor of the

business entity, the business entity shall refund 100% of the

amount of the tax exemption, deduction, abatement or credit

awarded through a tax incentive for the fiscal year in which the

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by the Appeals Board under the Pennsylvania Prevailing Wage Act

may be appealed in accordance with 2 Pa.C.S. (relating to

administrative law and procedure).

Section 2. This act shall take effect in 60 days.

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