An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Computer Data Center Equipment Incentive Program, further providing for application for certification and for separation of facilities, providing for additional eligibility requirements, further providing for notification, for revocation of certification, for application for certification and for separation of facilities, providing for additional eligibility requirements and further providing for notification and records and for revocation of certification.

This bill amends Pennsylvania’s Tax Reform Code of 1971 to create and refine a Computer Data Center Equipment Incentive Program. It establishes requirements for data centers to obtain certification, including purchasing electricity from Tier I alternative energy sources and demonstrating investment in environmental management and energy efficiency. The bill introduces new eligibility requirements starting January 1, 2030, and allows for the separation of data center facilities for separate certification. It also outlines notification and revocation procedures for certifications.