Pennsylvania HB2198: 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; and, in general provisions, providing for data centers.

What the bill says

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," repealing provisions relating to Computer Data Center Equipment Incentive Program.

From the introduced text, February 5, 2026:

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," repealing provisions relating to Computer Data Center Equipment Incentive Program. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. Article XXIX-D of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is repealed: [ARTICLE XXIX-D COMPUTER DATA CENTER EQUIPMENT INCENTIVE PROGRAM SUBARTICLE A PRELIMINARY PROVISIONS Section 2901-D. Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Blockchain." A distributed ledger technology in which the data is: (1) shared across a network that creates a digital ledger of verified transactions or information among network participants; and (2) typically linked using cryptography to maintain the integrity of the digital ledger and execute other functions, including the transfer of ownership or value. "Computer data center." All or part of a facility that may be composed of one or more businesses, owners …