An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, repealing provisions relating to Computer Data Center Equipment Incentive Program; and, in general provisions, providing for data centers.

Summary

HB 2198 deletes Article XXIX‑D of the 1971 Tax Reform Code, which gave sales‑use tax refunds and exemptions to owners, operators and qualified tenants of data centers. By removing those provisions, the state will no longer offer tax breaks for buying or installing data‑center hardware. The change directly impacts data‑center companies, their tenants, and equipment suppliers.

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