An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, repealing provisions relating to computer data center equipment incentive program; in general provisions, providing for transfer of tax from certain sale of computer data equipment; and establishing a restricted account in the Motor License Fund.

This Pennsylvania bill repeals the existing tax incentive program for computer data center equipment and replaces it with a new system that transfers taxes collected from the sale of such equipment into a restricted account within the Motor License Fund. The legislation defines specific equipment and facilities that qualify for the transfer, including servers, cooling systems, and power management infrastructure used in data centers. By redirecting these funds, the bill aims to support the Motor License Fund without providing direct tax breaks to businesses or individuals.