(9) Any other information pertaining to the economic
impact of this article on this Commonwealth.
(c) Reduction.--If the reconciliation report issued under
subsection (b) reveals that the total amount of the tax credits
granted under this article exceeds the total amount of tax
revenue reported under subsection (b)(4), (5), (6), (7), (8) and
(9), the report must include any recommendation for changes in
the calculation of the credit.
(d) Publication.--The reports required by this section shall
be a public record as defined under section 102 of the act of
February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law,
and shall be available electronically on the publicly accessible
Internet website of the department. The reports required under
this section may not contain "confidential proprietary
information" as defined in section 102 of the Right-to-Know Law.
Section 1713-L. Prevailing wage.
(a) Application.--A project facility for which a tax credit
is sought and awarded under this article is deemed to meet each
of the minimum requirements necessary to apply the wage and
benefit rates, and related certification of payroll records,
required by the Prevailing Wage Act. A qualified taxpayer, or
the qualified taxpayer's agent, and all contractors and
subcontractors, of every tier, engaged to perform on the project
facility must comply with all provisions and requirements of the
Prevailing Wage Act for all new jobs and for all crafts or
classifications performing construction, reconstruction,
demolition, alteration and/or repair work, other than
maintenance work, undertaken at the project facility during the
initial construction and during any period in which tax credits
are sought and awarded for the project facility.
(b) Compliance.--The Department of Labor and Industry shall
enforce this section and shall apply the same administration and
enforcement applicable to any project of construction,
reconstruction, demolition, alteration and/or repair work, other
than maintenance work, undertaken pursuant to the requirements
of the Prevailing Wage Act to ensure compliance.
(c) Notification.--Prior to the solicitation of bids or
proposals of any contract or subcontract covered under
subsection (a), the qualified taxpayer, or the qualified
taxpayer's agent, shall notify the Department of Labor and
Industry of the solicitation and request the issuance of a wage
and benefit rate determination for all crafts and
classifications anticipated to perform at the project facility.
Rate requests shall be in conformity with the procedures of the
Prevailing Wage Act, and the Department of Labor and Industry
shall issue rates upon request as required pursuant to this
section and the provisions of the Prevailing Wage Act.
(d) Violation.--In addition to enforcement authorized under
the Prevailing Wage Act and subsection (b), if, after notice and
hearing, the Department of Labor and Industry determines that
the qualified taxpayer intentionally failed to pay or
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