Pennsylvania SB 1384: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.

Bill Text

PRINTER'S NO. 1886
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1384
Session of
2026
INTRODUCED BY KANE, SANTARSIERO, TARTAGLIONE AND COSTA,
JULY 10, 2026
REFERRED TO FINANCE, JULY 10, 2026
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in tax credit and tax benefit administration,
further providing for definitions; in computer data center
equipment incentive program, providing for certification
prohibition; providing for Governor's Responsible
Infrastructure Development certification and standards; and
imposing duties.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "tax benefit" in section 1701-
A.1 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, is amended to read:
Section 1701-A.1. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
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* * *
"Tax benefit." For purposes of this article, a tax benefit
authorized under any of the following:
(1) Article XVII-A.
(2) Article XVIII-C.
(3) Article XIX-B.
(4) Article XIX-D.
(5) Article XXIX-C.
(6) Article XXIX-D.
(6.1) Article XXIX-D.1.
(7) 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.
* * *
Section 2. The act is amended by adding a section to read:
Section 2902-D. Certification prohibition.
The department may not certify any computer data center under
this article after the effective date of this section.
Section 3. The act is amended by adding an article to read:
ARTICLE XXIX-D.1
GOVERNOR'S RESPONSIBLE INFRASTRUCTURE
DEVELOPMENT CERTIFICATION AND STANDARDS
Section 2901-D.1. Scope of article.
This article relates to the Governor's Responsible
Infrastructure Development (GRID) Certification and Standards.
Section 2902-D.1. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Alternative compliance payment." A per-megawatt-hour
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payment at the alternative compliance payment rate made to PEDA
by a computer data center if the computer data center elects to
satisfy its clean firm energy procurement requirement under
section 2903-D.1(a)(5)(vii)(B) through payment in lieu of
procurement.
"Alternative compliance payment rate." A rate expressed in
dollars per megawatt-hour determined by the department annually
by doubling the estimated average levelized cost of electricity
from solar photovoltaic technology, as published by the United
States Energy Information Administration's most recent Annual
Energy Outlook.
"Clean firm energy." Energy derived from nuclear energy,
hydroelectric power, including pumped storage, geothermal
energy, fuel cells, solar energy, including solar energy paired
with storage resources, wind energy, including wind energy
paired with storage resources, clean hydrogen-fueled energy
generation, battery energy storage systems and long-duration
storage resources that meet all of the following:
(1) The resource is dispatchable or capable of providing
firm service so that the resource can deliver electricity on
demand with an availability factor consistent with standards
established by the commission.
(2) The resource constitutes incremental capacity,
including any of the following:
(i) Placement in service of a new clean firm energy
generation facility on or after January 1, 2025.
(ii) An uprate or efficiency improvement at an
existing clean firm energy generation facility completed
on or after January 1, 2025, that increases accredited
capacity or net output.
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(iii) Placement in service of a battery energy
storage system on or after January 1, 2025, that provides
at least two hours of continuous discharge, or another
duration determined by the commission to provide reliable
capacity value.
(iv) Placement in service of a long-duration storage
resource on or after January 1, 2025, that provides not
less than four hours of continuous discharge capability
and firm service as determined by the commission.
"Clean firm energy generation." Electricity g