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HB2061 • 2025

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 eligibility requirements.

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 eligibility requirements.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
FIEDLER
Last action
2025-12-03
Official status
Referred to FINANCE, Dec. 3, 2025
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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 eligibility requirements.

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 eligibility requirements.

What This Bill Does

  • 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 eligibility requirements.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-12-03 FINANCE

    Referred to FINANCE, Dec. 3, 2025

Official Summary Text

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 eligibility requirements.

Current Bill Text

Read the full stored bill text
PRINTER'S NO. 2645
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2061
Session of
2025
INTRODUCED BY FIEDLER, CERRATO, DONAHUE, WAXMAN, GIRAL, OTTEN,
PROKOPIAK, PIELLI, WEBSTER, BRENNAN, RIVERA, KHAN,
HOHENSTEIN, MALAGARI, SANCHEZ, NEILSON, RABB, McNEILL,
CEPEDA-FREYTIZ, BOYD, STEELE, SCOTT, BOROWSKI AND MADDEN,
NOVEMBER 20, 2025
REFERRED TO COMMITTEE ON FINANCE, DECEMBER 3, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in computer data center equipment incentive
program, further providing for application for certification
and for eligibility requirements.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 2912-D and 2935-D(a) of the act of March
4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended by adding paragraphs to read:
Section 2912-D. Application for certification.
To be considered for a certification, an owner or operator of
a computer data center shall submit to the department an
application on a form prescribed by the department that includes
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the following:
* * *
(4.1) (i) For construction, expansion, rehabilitation,
renovation or site work of a computer data center
beginning on or after July 1, 2025, an affirmation signed
by the authorized executive representing the owner or
operator that all contractors and subcontractors shall
pay workers not less than the prevailing minimum wage and
benefit rates for each craft or classification, as
determined and enforced by the Department of Labor and
Industry consistent with the act of August 15, 1961
(P.L.987, No.442), known as the Pennsylvania Prevailing
Wage Act, for performing on-site:
(A) construction;
(B) expansion;
(C) renovation;
(D) rehabilitation;
(E) reconstruction;
(F) demolition;
(G) alteration; and
(H) repair work, other than routine maintenance
work.
(ii) The requirements of subparagraph (i) shall
apply regardless of whether the project meets other
coverage limitations described under the Pennsylvania
Prevailing Wage Act.
* * *
Section 2935-D. Eligibility requirements.
(a) General rule.--In order to be certified under this
subarticle, an owner or operator of a computer data center must
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meet all of the following requirements:
* * *
(3) (i) For construction, expansion, rehabilitation,
renovation or site work of a computer data center
beginning on or after July 1, 2025, an affirmation signed
by the owner or operator or qualified tenant of the
computer data center must ensure that all contractors and
subcontractors shall pay workers not less than the
prevailing minimum wage and benefit rates for each craft
or classification, as determined and enforced by the
Department of Labor and Industry consistent with the act
of August 15, 1961 (P.L.987, No.442), known as the
Pennsylvania Prevailing Wage Act, for performing on-site:
(A) construction;
(B) expansion;
(C) renovation;
(D) rehabilitation;
(E) reconstruction;
(F) demolition;
(G) alteration; and
(H) repair work, other than routine maintenance
work.
(ii) The requirements of subparagraph (i) shall
apply regardless of whether the project meets other
coverage limitations described under the Pennsylvania
Prevailing Wage Act.
* * *
Section 2. This act shall take effect immediately.
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