Pennsylvania HB 2359: 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 definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.

Bill Text

PRIOR PRINTER'S NOS. 3136, 3629, 3684 PRINTER'S NO. 3724
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2359
Session of
2026
INTRODUCED BY CIRESI, PROKOPIAK, HILL-EVANS, HOHENSTEIN, MADSEN,
MULLINS, FREEMAN, PROBST, SHUSTERMAN, HADDOCK, GUENST,
CEPEDA-FREYTIZ, DONAHUE, BELLMON, STEELE, WAXMAN, MALAGARI,
RIVERA, McNEILL, INGLIS, POWELL, DEASY, KHAN, MARKOSEK,
D. WILLIAMS, HARKINS, CONKLIN, KRAJEWSKI, SAMUELSON, OTTEN,
PIELLI, FRIEL, WALSH, HOWARD, WEBSTER, MAYES, KINKEAD,
GILLEN, BOROWSKI, SMITH-WADE-EL, HANBIDGE, BRIGGS, B. MILLER,
COOPER, EMRICK, KRUPA, TAKAC, SCOTT AND GREEN, APRIL 6, 2026
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
JUNE 29, 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 computer data center equipment incentive
program, further providing for definitions, for application
for certification, for eligibility requirements relating to
sales and use tax refund program, for notification, for
eligibility requirements relating to sales and use tax
exemption program and for notification and records.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2901-D of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding a definition to read:
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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:
"Agency." As defined in section 102 of the act of February
14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.
* * *
Section 2. Section 2912-D(3) and (4) of the act are amended
and the section is amended by adding a paragraph to read:
Section 2912-D. Application for certification.
To be considered for a certification, an owner or operator of
a computer data center shall submit to the department an
application on a form prescribed by the department that includes
the following:
* * *
(3) If the computer data center is to qualify under
section [2915-D(1)] 2915-D(a)(1), the following information:
(i) The anticipated investment associated with the
computer data center for which the certification is being
sought.
(ii) An affirmation, signed by an authorized
executive representing the owner or operator, that the
computer data center is expected to satisfy the
certification requirements prescribed in section [2915-
D(1)] 2915-D(a)(1).
(4) If the computer data center is to qualify under
section [2915-D(2)] 2915-D(a)(2), an affirmation, signed by
an authorized executive representing the owner or operator,
that the computer data center has satisfied, or will satisfy,
the certification requirements prescribed in section [2915-
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D(2)] 29 15-D(a)(2) .
(4.1) If the computer data center is to qualify under
section 2915-D(b) and (c), an affirmation, signed by an
authorized executive representing the owner or operator, that
the owner or operator of the computer data center has
satisfied, or will satisfy, the certification requirements
prescribed under section 2915-D(b) and (c). Except as
provided under section 2915-D(d), in order to retain a
certificate under this subarticle, the owner or operator of
the computer data center shall annually submit the required
footprint report under section 2915-D(b) to the department
that reflects any updates to the operations of the facility.
* * *
Section 3. Sections 2915-D introductory paragraph and 2916-
D(a) heading of the act are amended and the sections are amended
by adding subsections to read:
Section 2915-D. Eligibility requirements.
(a) Requ irements.-- A computer data center must meet one of
the following requirements, after taking into account the
combined investments made and annual compensation paid by the
owner or operator of the computer data center or the qualified
tenant:
* * *
(b) Community protections.--On or before the first
anniversary of certification, the owner or operator of a
computer data center must complete a community protection plan
that identifies the following information:
(1) The name, address and telephone number of the entity
or entities that occupy the commercial data center during its
operations.
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(2) Documentation that the owner or operator or
authorized represent