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 definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records. (HB2359)
PA · PA HB2359 (2025-2026 Regular Session)
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 pr
Technical detail
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 definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.
Who is protected: See bill text. Active session bill imported via LegiScan; pending primary-source verification.
Who must comply: See bill text. Active session bill imported via LegiScan; pending primary-source verification.
Key facts
| Jurisdiction | PA |
|---|---|
| Level | State |
| Status | Proposed / pending |
| Protection strength | Proposed or pending |
| Citation | PA HB2359 (2025-2026 Regular Session) |
| Topics | data-center siting and energy |
| Last verified | 2026-06-30 |
| Official source | State legislature bill page — PA HB2359 (data via LegiScan) ↗ |
More AI rules in PA
- HB2678 · Proposed / pending
- HB2666 · Proposed / pending
- HB2669 · Proposed / pending
- HB2516 · Proposed / pending
- PA EO 2023-19 (GenAI) · In effect
- PA DOI AI Bulletin · In effect
Related data-center siting and energy rules elsewhere
- Emergency 365-day moratorium on new data centers (>20 MVA) · In effect
- Resolution setting Seattle data-center impact-study framework · In effect
- Six-month moratorium on data centers >350,000 sq ft (Minneapolis) · In effect
- Nashville/Davidson County temporary moratorium on data centers · Proposed / pending
- Two-year moratorium on data centers, crypto mining, battery storage · In effect
- One-year data-center moratorium in unincorporated Boone County · In effect
See something wrong or out of date? Submit a correction — every entry must carry a verifiable official source.