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SB 818

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

2025-2026 Regular Session Introduced by Maria Collett and 9 co-sponsors

SB 818 expands Pennsylvania's Keystone Opportunity Zone program by broadening which businesses qualify for state tax incentives in economically distressed areas.

Referred to Community, Economic & Recreational Development
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WeVote Research Nonpartisan
Bill Summary · SB 818

Legislative bill overview

SB 818 amends Pennsylvania's Keystone Opportunity Zone (KOZ) program, which provides tax incentives and regulatory relief to businesses operating in economically distressed areas. The bill modifies definitions and expands the categories of "qualified businesses" eligible to participate in these zones, potentially broadening access to tax benefits beyond current restrictions.

Why is this important

The KOZ program is a major economic development tool that has distributed billions in tax incentives since 1998. Changes to eligibility could significantly expand which businesses and industries benefit from tax breaks, affecting state revenue, local economic development patterns, and competition between businesses inside and outside designated zones.

Potential points of contention

  • Revenue impact: Expanding qualified business eligibility could reduce state tax collections; fiscal analysis of foregone revenue will be crucial to legislative debate
  • Geographic equity: Broader eligibility may concentrate benefits unevenly across the state or disadvantage businesses in non-KOZ areas, raising fairness concerns
  • Definition scope: The bill's specific modifications to "definitions" and "qualified businesses" aren't detailed here, but these changes could either meaningfully expand opportunity or represent technical clarifications—the devil is in the details

Compiled from official sources — confirm details with the bill’s official record.

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