(a) Application.--A qualified project facility for which a qualified 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.¹ A qualified tax credit recipient, or the qualified tax credit recipient's agent, and all contractors and subcontractors, of every tier, engaged to perform on the qualified 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 repair work, other than maintenance work, undertaken at the qualified project facility during the initial construction and during any period in which qualified tax credits are sought and awarded for the qualified 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 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 tax credit recipient, or the qualified tax credit recipient'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 qualified 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 tax credit recipient intentionally failed to pay or intentionally caused another to fail to pay prevailing wage rates or benefit rates as specified under section 11(h)² of the Prevailing Wage Act for work covered under subsection (a), or ratified an intentional failure by any contractors or subcontractors of the qualified tax credit recipient, the qualified tax credit recipient shall be required to refund 10% of the amount of the tax credits awarded to the qualified tax credit recipient for the first fiscal year for which qualified tax credits are awarded, in the case of initial construction, or the fiscal year in which the intentional noncompliance occurred as determined by the department.

(e) Appeal.--A finding of a violation under subsection (d) shall be appealable under section 2.2(e)(1)³ of the Prevailing Wage Act and 34 Pa. Code § 213.3 (relating to appeals from determinations of the secretary). Any final determination by the appeals board under the Prevailing Wage Act may be appealed under 2 Pa.C.S. (relating to administrative law and procedure).