An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, repealing provisions relating to Computer Data Center Equipment Incentive Program; and, in general provisions, providing for data centers.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
This bill repeals a previous program that offered tax incentives for computer data centers. It establishes a new framework for data centers, creating definitions for key terms like ‘computer data center’ and ‘computer data center equipment.’ The bill also creates a sales and use tax exemption program for equipment purchased by certified computer data centers and their qualified tenants, subject to certain eligibility requirements and limitations.
Key provisions
- Repeals the Computer Data Center Equipment Incentive Program.
- Defines key terms related to computer data centers and equipment.
- Establishes a sales and use tax exemption for equipment purchased by certified computer data centers and qualified tenants.
- Requires computer data centers to meet specific investment and compensation requirements to qualify for certification.
- Sets qualification periods for certification based on investment levels.
- Limits the total amount of tax refunds that can be issued under the exemption.
- Specifies that the exemption does not apply to certain types of equipment or activities.
Who is affected
- Businesses operating computer data centers
- Individuals and entities purchasing computer data center equipment
- The Department of Revenue
- Taxpayers
- Telecommunications providers
Notable changes
Bill text
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Document of record
- Version
- Pn 2889 Html
- Published
- Not published in the source record
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Sponsors
Official sponsors from legislative records.
9 on record
Primary sponsor
Cosponsors
Christopher Rabb
Danielle Friel Otten
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