HB 2061 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for application for certification and for eligibility requirements.

PRINTER'S NO.   2645

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2061
                                                Session of
                                                  2025

     INTRODUCED BY FIEDLER, CERRATO, DONAHUE, WAXMAN, GIRAL, OTTEN,
        PROKOPIAK, PIELLI, WEBSTER, BRENNAN, RIVERA, KHAN,
        HOHENSTEIN, MALAGARI, SANCHEZ, NEILSON, RABB, McNEILL,
        CEPEDA-FREYTIZ, BOYD, STEELE, SCOTT, BOROWSKI AND MADDEN,
        NOVEMBER 20, 2025

     REFERRED TO COMMITTEE ON FINANCE, DECEMBER 3, 2025


                                     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      and for eligibility requirements.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.     Sections 2912-D and 2935-D(a) of the act of March
16   4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
17   amended by adding paragraphs to read:
18   Section 2912-D.    Application for certification.
19      To be considered for a certification, an owner or operator of
20   a computer data center shall submit to the department an
21   application on a form prescribed by the department that includes
 1   the following:
 2            * * *
 3            (4.1)   (i)      For construction, expansion, rehabilitation,
 4            renovation or site work of a computer data center
 5            beginning on or after July 1, 2025, an affirmation signed
 6            by the authorized executive representing the owner or
 7            operator that all contractors and subcontractors shall
 8            pay workers not less than the prevailing minimum wage and
 9            benefit rates for each craft or classification, as
10            determined and enforced by the Department of Labor and
11            Industry consistent with the act of August 15, 1961
12            (P.L.987, No.442), known as the Pennsylvania Prevailing
13            Wage Act, for performing on-site:
14                       (A)    construction;
15                       (B)    expansion;
16                       (C)    renovation;
17                       (D)    rehabilitation;
18                       (E)    reconstruction;
19                       (F)    demolition;
20                       (G)    alteration; and
21                       (H)    repair work, other than routine maintenance
22                work.
23                (ii)      The requirements of subparagraph (i) shall
24            apply regardless of whether the project meets other
25            coverage limitations described under the Pennsylvania
26            Prevailing Wage Act.
27            * * *
28   Section 2935-D.      Eligibility requirements.
29      (a)   General rule.--In order to be certified under this
30   subarticle, an owner or operator of a computer data center must

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 1   meet all of the following requirements:
 2          * * *
 3          (3)   (i)     For construction, expansion, rehabilitation,
 4          renovation or site work of a computer data center
 5          beginning on or after July 1, 2025, an affirmation signed
 6          by the owner or operator or qualified tenant of the
 7          computer data center must ensure that all contractors and
 8          subcontractors shall pay workers not less than the
 9          prevailing minimum wage and benefit rates for each craft
10          or classification, as determined and enforced by the
11          Department of Labor and Industry consistent with the act
12          of August 15, 1961 (P.L.987, No.442), known as the
13          Pennsylvania Prevailing Wage Act, for performing on-site:
14                       (A)   construction;
15                       (B)   expansion;
16                       (C)   renovation;
17                       (D)   rehabilitation;
18                       (E)   reconstruction;
19                       (F)   demolition;
20                       (G)   alteration; and
21                       (H)   repair work, other than routine maintenance
22                work.
23                (ii)    The requirements of subparagraph (i) shall
24          apply regardless of whether the project meets other
25          coverage limitations described under the Pennsylvania
26          Prevailing Wage Act.
27      * * *
28      Section 2.   This act shall take effect immediately.




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