HB 2539

                                                 PRINTER'S NO.   3439
                THE GENERAL ASSEMBLY OF PENNSYLVANIA
                    HOUSE BILL
                    No. 2539
                                           Session of
                                             2026
INTRODUCED BY STEELE, WAXMAN, PROKOPIAK, GIRAL, WEBSTER, RIVERA,
   KHAN, SAPPEY, BURGOS, MAYES, BOROWSKI, SANCHEZ, MALAGARI,
   DONAHUE, RABB, CEPEDA-FREYTIZ, BOYD, FRANKEL AND SCOTT,
   MAY 26, 2026
REFERRED TO COMMITTEE ON FINANCE, MAY 27, 2026
                                AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2    act relating to tax reform and State taxation by codifying
3    and enumerating certain subjects of taxation and imposing
4    taxes thereon; providing procedures for the payment,
5    collection, administration and enforcement thereof; providing
6    for tax credits in certain cases; conferring powers and
7    imposing duties upon the Department of Revenue, certain
8    employers, fiduciaries, individuals, persons, corporations
9    and other entities; prescribing crimes, offenses and
10    penalties," in Computer Data Center Equipment Incentive
11    Program, further providing for application for certification,
12    for eligibility requirements relating to Sales and Use Tax
13    Refund Program and for eligibility requirements relating to
14    Sales and Use Tax Exemption Program.
15    The General Assembly of the Commonwealth of Pennsylvania
16 hereby enacts as follows:
17    Section 1.     Section 2912-D(3) and (4) of the act of March 4,
18 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
19 amended and the section is amended by adding a paragraph to
20 read:
21 Section 2912-D.    Application for certification.
22    To be considered for a certification, an owner or operator of
23 a computer data center shall submit to the department an
1 application on a form prescribed by the department that includes
2 the following:
3* * *
4(3)   If the computer data center is to qualify under
5    section [2915-D(1)] 2915-D(a)(1), the following information:
6(i)    The anticipated investment associated with the
7computer data center for which the certification is being
8sought.
9(ii)    An affirmation, signed by an authorized
10executive representing the owner or operator, that the
11computer data center is expected to satisfy the
12certification requirements prescribed in section [2915-
13D(1)] 2915-D(a)(1).
14(4)   If the computer data center is to qualify under
15    section [2915-D(2)] 2915-D(a)(2), an affirmation, signed by
16    an authorized executive representing the owner or operator,
17    that the computer data center has satisfied, or will satisfy,
18    the certification requirements prescribed in section [2915-
19    D(2)] 2915-D(a)(2).
20(4.1)   An affirmation, signed by an authorized executive
21    representing the owner or operator, that the computer data
22    center is expected to satisfy the certification requirements
23    prescribed under section 2915-D(b).
24* * *
25    Section 2.        Section 2915-D introductory paragraph of the act
26 is amended and the section is amended by adding a subsection to
27 read:
28 Section 2915-D.       Eligibility requirements.
29    (a)   Requirements.--A computer data center must meet one of
30 the following requirements, after taking into account the
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1 combined investments made and annual compensation paid by the
2 owner or operator of the computer data center or the qualified
3 tenant:
4* * *
5    (b)    Environmental certification.--A computer data center
6 must obtain an environmental certification under one of the
7 following standards on or before the second anniversary of
8 certification:
9(1)   LEED for computer data centers at silver level or
10    higher;
11(2)   Energy Star Certification;
12(3)   Green Globe Certification;
13(4)   ISO 50001 Energy Management Certification;
14(5)   ISO 14001 Standard for Environmental Management
15    Systems; or
16(6)   other equivalent standards approved by the
17    Department of Environmental Protection.
18    Section 3.  Section 2935-D(a) of the act is amended by adding
19 a paragraph to read:
20 Section 2935-D.        Eligibility requirements.
21    (a)    General rule.--In order to be certified under this
22 subarticle, an owner or operator of a computer data center must
23 meet all of the following requirements:
24* * *
25(3)   On or before the second anniversary of
26    certification, obtain environmental certification under one
27    of the following standards:
28(i)    LEED for computer data centers at silver level
29or higher;
30(ii)    Energy Star certification;
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1(iii)    Green Globe certification;
2(iv)    ISO 50001 Energy Management certification;
3(v)    ISO 14001 Standard for Environmental Management
4Systems; or
5(vi)    other equivalent standards approved by the
6Department of Environmental Protection.
7   * * *
8   Section 4.     This act shall take effect in 60 days.
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