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SB1384

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.

Introduced·7/10/26
Introduced Text

Pennsylvania SB1384 amends tax laws to redefine tax benefits, prohibit certification for certain computer data centers, and establish Governor's.

Pennsylvania SB1384 amends the Tax Reform Code of 1971 to redefine "tax benefit" and introduce new definitions related to computer data centers. It prohibits certification for data centers used for generating electricity for resale, providing more than 5% of electricity outside the facility, or used by telecommunications providers without retail or wholesale customers.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

DDDDD
5
0
Democratic CaucusRepublican Caucus

History

Jul 10

Senate

Referred to Finance