The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Gallon." A United States liquid gallon equal to a volume of 231 cubic inches and equal to 3.785411784 liters or 0.13368 cubic feet, where volumetric measurements made at ambient flowing conditions are typically adjusted for composition and to standard conditions using established industry standard practices.
"Milk." The lacteal secretion, practically free from colostrum, obtained by the complete milking of one or more healthy cows.
"Project facility." A facility located in this commonwealth which is owned and operated by a qualified taxpayer and which utilizes milk purchased from sources within this Commonwealth and processed by a qualified taxpayer at the project facility.
"Qualified taxpayer." A company that satisfies all of the following:
(1) Purchases and processes milk produced in this Commonwealth at a project facility in this Commonwealth that has been placed in service on or after the effective date of this section.(2) Has made a capital investment of at least $500,000,000 in order to construct the project facility and place the project facility into service in this Commonwealth.(3) Has created a minimum aggregate total of 1,200 new jobs and permanent jobs.(4) Has made good faith efforts to recruit and employ, and to encourage any contractors or subcontractors to recruit and employ, workers from the local labor market for employment during the construction of the project facility.(5) Has demonstrated that the new jobs created at the project facility or for work covered by Subarticle F are paid at least the prevailing minimum wage and benefit rates for each craft or classification as determined by the Department of Labor and Industry.(6) The construction work to place a project facility into service shall be performed subject to the act of March 3, 1978 ( P.L. 6, No.3), known as the Steel Products Procurement Act.Added by P.L. TBD 2022 No. 108, § 16, eff. 1/3/2023.