Pennsylvania HB2650: 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.

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," in tax credit and tax benefit administration, further providing for definitions…

From the introduced text, June 16, 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," 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. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. The definition of "tax benefit" in section 1701- A.1 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended to read: Section 1701-A.1. 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: * * * "Tax benefit." For purposes of this article, a tax benefit authorized under any of the following: (1) Article XVII-A. (2) Article XVIII-C. (3) Article XIX-B. (4) Article XIX-D. (5) Article XXIX-C. (6) Article XXIX-D. (6.1) Article XXIX-D.1. (7) The act of October 6, 1998 (P.L.705, No.92), known as …