Overview
The Keystone Opportunity Zone Program (KOZ) was signed into legislation on October 6, 1998 (Act 92 of 1998). A KOZ is an area defined by the Governor's Office and the Department of Community and Economic Development (DCED) for development. An individual or business that either lives or does business in these defined areas can apply for a KOZ grant. One of the requirements for grant approval is that the applicant must be in compliance for state taxes.
An applicant is in compliance if:
- A complete PA Online Business Tax Registration was received.
- All UC quarterly wage/tax reports are filed and all liabilities are paid, or
- All outstanding money delinquencies are subject to an approved payment plan.