HB2359
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)
- Status
- Proposed / pending
- Applies to
- See bill text. Active session bill imported via LegiScan; pending primary-source verification.
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
Who is protected: See bill text. Active session bill imported via LegiScan; pending primary-source verification.
Legal 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.
Key facts
| Jurisdiction | PA |
|---|---|
| Level | State |
| Citation | PA HB2359 (2025-2026 Regular Session) |
| Topics | data-center siting and energy |
| Bill text | State legislature bill page — PA HB2359 (data via LegiScan) |
More AI rules in PA
- PA HB 1924 data center water/energy reporting (signed July 12, 2026) · Enacted (not yet in effect)
- HB2678 · Proposed / pending
- HB2666 · Proposed / pending
- HB2669 · Proposed / pending
- HB2516 · Proposed / pending
- PA EO 2023-19 (GenAI) · In effect
Related data-center siting and energy rules elsewhere
- Superior WI Data Center Moratorium (1-year) · In effect
- Dane County WI Hyperscale Data Center Moratorium · In effect
- Madison WI Data Center Moratorium (1-year) · In effect
- Manitowoc County WI Data Center Moratorium · In effect
- WA SB 5982 (Data Center / Clean Energy) · In effect
- Dayton OH data center moratorium (180-day, Apr 2026) · In effect
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