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.

Summary

The bill changes the Computer Data Center Equipment Incentive Program by requiring owners or operators to submit a detailed application for certification and to meet specific environmental standards. It also ties eligibility to the state’s sales and use tax refund and exemption programs. The changes aim to ensure that data‑center projects provide measurable investment and meet sustainability criteria.

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