An Act amending the act of October 6, 1998 (P.L.705, No.92), known as the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, providing for extension for unoccupied parcels, for additional subzones authorized, for substitution of parcels and for cap and trade; further providing for sales and use tax, for corporate net income tax, for local earned income, net profits and business privilege taxes and for local sales and use tax; and providing for recapture and for work performed.