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, for eligibility requirements relating to Sales and Use Tax Refund Program and for eligibility requirements relating to Sales and Use Tax Exemption Program.

This bill updates Pennsylvania's tax incentives for computer data centers by adding new requirements for owners and operators seeking tax refunds or exemptions. To qualify, facilities must submit detailed applications including investment projections and signed affirmations from authorized executives. Additionally, the legislation mandates that certified data centers obtain an environmental certification, such as LEED Silver or Energy Star, within two years of receiving their initial certification.