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 eligibility requirements.

HB 2061 amends Pennsylvania's tax code to add new requirements for data center owners seeking tax incentives under the computer data center equipment program. It requires applicants to submit an affirmation that all contractors and subcontractors for construction, renovation, demolition, or similar work (starting July 1, 2025) will pay workers at least the Pennsylvania prevailing wage rate, as defined by the state's prevailing wage law. This applies regardless of whether the project would otherwise qualify for prevailing wage coverage under existing law. The bill directly affects data center developers planning major construction or renovation projects after July 2025 to qualify for tax incentives.