Pennsylvania HB 2198: An Act amending Title 42 (Judiciary and Judicial Procedure) of the Pennsylvania Consolidated Statutes, in rules of evidence, further providing for subpoena of records.

Bill Text

PRIOR PRINTER'S NO. 2889 PRINTER'S NO. 3694
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2198
Session of
2026
INTRODUCED BY VITALI, WAXMAN, FREEMAN, PROBST, SHUSTERMAN, HILL-
EVANS, RABB, HOHENSTEIN, OTTEN, RIVERA, HOWARD, DALEY,
CEPEDA-FREYTIZ, DONAHUE, MULLINS, FRIEL, SCOTT, GILLEN,
PIELLI, BOROWSKI, DEASY, PASHINSKI, McNEILL, ISAACSON,
SAMUELSON, HADDOCK, SMITH-WADE-EL, BRIGGS, PUGH, VENKAT,
GLEIM, GREEN, T. DAVIS AND KAZEEM, FEBRUARY 4, 2026
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
JUNE 24, 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," repealing provisions relating to Computer Data
Center Equipment Incentive Program.; AND, IN GENERAL
PROVISIONS, PROVIDING FOR DATA CENTERS.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Article XXIX-D of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is
repealed:
[ARTICLE XXIX-D
COMPUTER DATA CENTER
EQUIPMENT INCENTIVE PROGRAM
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SUBARTICLE A
PRELIMINARY PROVISIONS
Section 2901-D. 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:
"Blockchain." A distributed ledger technology in which the
data is:
(1) shared across a network that creates a digital
ledger of verified transactions or information among network
participants; and
(2) typically linked using cryptography to maintain the
integrity of the digital ledger and execute other functions,
including the transfer of ownership or value.
"Computer data center." All or part of a facility that may
be composed of one or more businesses, owners or tenants, that
is or will be predominantly used to house working servers or
similar data storage systems and that may have uninterruptible
energy supply or generator backup power, or both, cooling
systems, towers and other temperature control infrastructure.
"Computer data center equipment." Equipment that is used to
outfit, operate or benefit a computer data center and component
parts, installations, refreshments, replacements and upgrades to
the equipment, whether any of the equipment is affixed to or
incorporated into real property, including:
(1) All equipment necessary for the transformation,
generation, distribution or management of electricity that is
required to operate computer servers or similar data storage
equipment, including generators, uninterruptible energy
supplies, conduit, gaseous fuel piping, cabling, duct banks,
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switches, switchboards, batteries and testing equipment.
(2) All equipment necessary to cool and maintain a
controlled environment for the operation of the computer
servers or data storage systems and other components of the
computer data center, including mechanical equipment,
refrigerant piping, gaseous fuel piping, adiabatic and free
cooling systems, cooling towers, water softeners, air
handling units, indoor direct exchange units, fans, ducting
and filters.
(3) All water conservation systems, including facilities
or mechanisms that are designed to collect, conserve and
reuse water.
(4) All software, including, but not limited to,
enabling software and licensing agreements, computer servers
or similar data storage equipment, chassis, networking
equipment, switches, racks, cabling, trays and conduits.
(5) All monitoring equipment and security systems.
(6) Modular data centers and preassembled components of
any item described in this definition, including components
used in the manufacturing of modular data centers.
(7) Other tangible personal property that is essential
to the operations of a computer data center.
"Department." The Department of Revenue of the Commonwealth.
"Facility." One or more parcels of land in this Commonwealth
and any structures and personal property contained on the land.
"New investment." Construction, expansion or build out of
data center space at either a new or an existing computer data
center on or after January 1, 2014, and the purchase and
installation of computer data center equipment, except for items
described under paragraph (4) of the definition of "computer
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data center equipment."
"Owner or operator." Includes a single entity, multiple
entities or a