Pennsylvania HB2153 amends school district taxation to define data centers, allocate tax revenue, and require tax notices.
Pennsylvania HB2153 amends the Taxpayer Relief Act to define "data center" as a facility used for storage, management, and processing of digital data related to artificial intelligence. The bill mandates that property tax revenue from data centers be used to fund exclusions for homestead and farmstead properties. It specifies that if a school district has already taxed data centers, the first full fiscal year after the bill's effective date will be considered the first fiscal year for revenue allocation.
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