An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for prevailing wage and apprenticeship requirements.

SB 817 amends Pennsylvania's Tax Reform Code to require businesses seeking tax incentives (like exemptions or credits) for construction projects to meet prevailing wage and apprenticeship standards. Specifically, businesses making capital investments over $25,000 for construction, reconstruction, or repair on property where they seek tax benefits must ensure 70% of workers are skilled craft laborers and all workers receive the state-set prevailing wage. Violations require the business to refund 100% of the tax benefit received for that year. This applies to construction work (excluding routine maintenance) and is enforced by the Department of Labor and Industry under existing prevailing wage laws.