Section 1602-X.2. Residential revitalization Keystone Opportunity Zones.
(a) Establishment.--In addition to any designations under this act, Article XIX-D of the Tax Reform Code of 1971 or the KOZ Act, the department shall designate up to 300 acres in the aggregate for residential revitalization Keystone Opportunity Zones in counties of the fourth class having a population of at least 130,000 but less than 135,000 based on the 2020 Federal decennial census. Of the 300 acres, at least 50 acres must be within cities of the third class situated in a county of the fourth class.
(b) Proposed projects.--To be designated as an approved residential revitalization zone:
(1) parcels may be less than 10 acres; and
(2) applications may contain more than one parcel.
(1602-X.2 added July 12, 2026, P.L.265, No.21)