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; in general provisions, providing for transfer of tax from certain sale of computer data equipment; and establishing a restricted account in the Motor License Fund.

Summary

House Bill 2532 eliminates the computer data center equipment incentive program that currently provides sales‑use tax refunds for data‑center owners and tenants. It also allows the transfer of tax from certain computer data equipment sales and creates a restricted account within the Motor License Fund to hold those revenues. The change affects data‑center operators, tenants, and the state’s tax and motor‑vehicle funding structures.

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