Section 820.311 - Prohibition on illegal alien labor(a) General rule.--No person or business that receives a tax exemption, deduction, abatement or credit under this act shall knowingly permit the labor services of an illegal alien under a contract to which the person or business is a party in the applicable keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone. A person shall be deemed to have knowingly employed or knowingly permitted the prohibited services if he shall have active knowledge of or have reason to know that such services have been provided under the contract in the applicable keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone.(b) Reimbursement.--As a condition of the receipt of a tax exemption, deduction, abatement or credit under this act, the department or political subdivision that awards the tax exemption, deduction, abatement of credit under this act shall require full repayment of the value or amount of the tax exemption, deduction, abatement or credit if subsection (c) applies.(c) Violations.--(1) Repayment under subsection (b) is required if any of the following apply:(i) The person or business that received the tax exemption, deduction, abatement or credit under this act is sentenced under Federal law for an offense involving knowing use of labor by an illegal alien under the contract in the applicable keystone opportunity zone, keystone opportunity expansion zone or keystone improvement zone.(ii) All of the following apply:(A) A contractor to a person or business that received the tax exemption, deduction, abatement or credit under this act is sentenced under Federal law for an offense involving knowing use of labor by an illegal alien on the contract.(B) The person knew or had reason to know of the contractor's knowing use of labor by an illegal alien on the contract.(2) Any person who is required to repay the department or political subdivision under this section shall be ineligible to apply for any tax exemption, deduction, abatement or credit under this act for a period of two years.(3) It shall be an affirmative defense to a violation of this section, if the person or business contracts with a contractor to provide labor under the contract in the applicable keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone and establishes that the person has required the contractor to certify compliance with the requirements of section 274A of the Immigration Reform and Control Act of 1986 ( Public Law 99-603, 8 U.S.C. § 1324A ) with respect to the hiring, recruiting or referral for employment of an alien in the United States and has notified the appropriate Federal authority, if the person knew that the contractor used labor by an illegal alien.(d) Definition.--As used in this section, "illegal alien" means a noncitizen of the United States who is violating Federal immigration laws and is providing compensated labor within this Commonwealth.1998, Oct. 6, P.L. 705, No. 92, § 311, added 2008, July 10, P.L. 1014, No. 79, §2, effective in 60 days [ 9/8/2008].