Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1727-E. Department of Labor and Industry

(1)(i) The Department of Labor and Industry shall waive the fees listed under section 613-A of the act of April 9, 1929 (P.L. 177, No. 175),  1 known as the Administrative Code of 1929, for an applicant that is a school district, intermediate unit or area career and technical school.

(ii) The department, upon approval by the Governor, shall issue a refund to an applicant that paid a fee which is waived under subparagraph (i) after June 30, 2020, and requests a refund.  A refund required under this subsection shall not be paid from the appropriations to the department for general government operations or for occupational and industrial safety, but shall be deemed a refund of a charge collected, but not legally due, and shall be paid otherwise from the general fund.

(iii) No later than September 1, 2022, and September 1 of each year thereafter, the department shall submit a report to the chairperson and minority chairperson of the Appropriations Committee of the Senate, the chairperson and minority chairperson of the Labor and Industry Committee of the Senate, the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives and the chairperson and minority chairperson of the Labor and Industry Committee of the House of Representatives.  The report shall include all of the following information: