An Act amending Title 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, providing for Commonwealth capital improvement plans, for duties of State agencies, for debt limit for capital projects, for prohibition on exceeding debt limit for capital projects and for legislative oversight; and making an editorial change.

HB 2097 requires Pennsylvania's Governor to create and publish an annual Commonwealth capital improvement plan by February 1 each year. The plan must detail proposed capital projects (like building construction or major equipment) for the next three years, their costs, funding methods (including bond issuance), and a review of past projects, with public posting for comment. It also establishes a debt limit for capital projects and prohibits exceeding this limit, requiring legislative oversight to monitor compliance. This affects state agencies managing capital projects and the Governor's office in planning and reporting state spending.