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 separation of facilities, providing for additional eligibility requirements, further providing for notification, for revocation of certification, for application for certification and for separation of facilities, providing for additional eligibility requirements and further providing for notification and records and for revocation of certification.

This Pennsylvania bill updates the state's Computer Data Center Equipment Incentive Program by adding new eligibility requirements that will take effect on January 1, 2030. To qualify for tax incentives, data centers must purchase 100% of their electricity from renewable sources and demonstrate investments in environmental management and energy efficiency by meeting specific green building standards. The legislation also allows owners to separate facilities into multiple certified units and establishes procedures for notifying the state of compliance and revoking certifications if requirements are not met.