An Act providing for the creation of keystone opportunity dairy zones to facilitate the economic development of Pennsylvania's dairy industry; authorizing expenditures; providing for tax exemptions, tax deductions, tax abatements and tax credits; creating additional obligations of the Commonwealth and local governmental units; prescribing powers and duties of certain State and local departments, agencies and officials; and imposing penalties.

HB 177 creates "Keystone Opportunity Dairy Zones" in Pennsylvania to support the state's dairy industry. It provides tax benefits - including exemptions, deductions, and credits - for businesses processing at least 75% Pennsylvania milk into dairy products within designated zones. To qualify, businesses must be located in a zone, process Pennsylvania milk locally, and meet specific requirements under the act. The bill directly affects dairy farmers, processors, and local governments by offering financial incentives to boost economic development in the sector.