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 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.

Prohibits agencies from entering into confidentiality agreements that restrict public access to information about data center construction, development, or location.

Requires data center operators to complete a community protection plan prior to construction, including public meetings and consultations with local officials.

Mandates annual submission of a project footprint report detailing facility size, energy consumption, water usage, and efficiency metrics.

Modifies tax incentive eligibility by adding specific requirements for community engagement and environmental reporting before certification is granted.

Defines 'data center' for the purpose of the new Right-to-Know provisions as facilities used to process, store, or transmit data.

Changes the effective date of the tax incentive amendments to 60 days after enactment, while the Right-to-Know amendment takes effect immediately.

The header metadata was updated to reflect the new printer number (3629) and added a notice indicating the text is being revised, while the substantive legal text regarding data center nondisclosure agreements remained unchanged.