An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.

Summary

The bill updates Pennsylvania’s 1971 Tax Reform Code to change how tax credits and benefits are administered, adds new definitions, and restricts certification under the computer data‑center equipment incentive program. It also creates a Governor’s Responsible Infrastructure Development certification with associated standards and assigns duties to enforce these changes. The goal is to improve oversight of tax incentives and promote responsible infrastructure projects.

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