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.

PRINTER'S NO. 3439
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2539
Session of
2026
INTRODUCED BY STEELE, WAXMAN, PROKOPIAK, GIRAL, WEBSTER, RIVERA,
KHAN, SAPPEY, BURGOS, MAYES, BOROWSKI, SANCHEZ, MALAGARI,
DONAHUE, RABB, CEPEDA-FREYTIZ, BOYD, FRANKEL AND SCOTT,
MAY 26, 2026
REFERRED TO COMMITTEE ON FINANCE, MAY 27, 2026
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,
for eligibility requirements relating to Sales and Use Tax
Refund Program and for eligibility requirements relating to
Sales and Use Tax Exemption Program.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2912-D(3) and (4) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended and the section is amended by adding a paragraph 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
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application on a form prescribed by the department that includes
the following:
* * *
(3) If the computer data center is to qualify under
section [2915-D(1)] 2915-D(a)(1), the following information:
(i) The anticipated investment associated with the
computer data center for which the certification is being
sought.
(ii) An affirmation, signed by an authorized
executive representing the owner or operator, that the
computer data center is expected to satisfy the
certification requirements prescribed in section [2915-
D(1)] 2915-D(a)(1).
(4) If the computer data center is to qualify under
section [2915-D(2)] 2915-D(a)(2), an affirmation, signed by
an authorized executive representing the owner or operator,
that the computer data center has satisfied, or will satisfy,
the certification requirements prescribed in section [2915-
D(2)] 2915-D(a)(2).
(4.1) An affirmation, signed by an authorized executive
representing the owner or operator, that the computer data
center is expected to satisfy the certification requirements
prescribed under section 2915-D(b).
* * *
Section 2. Section 2915-D introductory paragraph of the act
is amended and the section is amended by adding a subsection to
read:
Section 2915-D. Eligibility requirements.
(a) Requirements.--A computer data center must meet one of
the following requirements, after taking into account the
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combined investments made and annual compensation paid by the
owner or operator of the computer data center or the qualified
tenant:
* * *
(b) Environmental certification.--A computer data center
must obtain an environmental certification under one of the
following standards on or before the second anniversary of
certification:
(1) LEED for computer data centers at silver level or
higher;
(2) Energy Star Certification;
(3) Green Globe Certification;
(4) ISO 50001 Energy Management Certification;
(5) ISO 14001 Standard for Environmental Management
Systems; or
(6) other equivalent standards approved by the
Department of Environmental Protection.
Section 3. Section 2935-D(a) of the act is amended by adding
a paragraph to read:
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
meet all of the following requirements:
* * *
(3) On or before the second anniversary of
certification, obtain environmental certification under one
of the following standards:
(i) LEED for computer data centers at silver level
or higher;
(ii) Energy Star certification;
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(iii) Green Globe certification;
(iv) ISO 50001 Energy Management certification;
(v) ISO 14001 Standard for Environmental Management
Systems; or
(vi) other equivalent standards approved by the
Department of Environmental Protection.
* * *
Section 4. This act shall take effect in 60 days.
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