An Act providing for solar-ready projects involving a warehouse or distribution center; authorizing tax exemptions and special tax provisions; imposing duties on the Department of Environmental Protection; and imposing penalties.

This bill requires new large-scale warehouses and distribution centers in Pennsylvania to be built as "solar-ready," meaning their roofs must be designed to easily accommodate solar panels with at least 40% of the area free from obstructions. To enforce this, the Department of Environmental Protection must ensure new projects include specific structural and electrical features, such as reinforced roofs and pre-installed wiring pathways, while denying waivers based on general costs or market factors. The only way to avoid these requirements is to prove that unique site conditions, like severe shading or poor soil, make compliance technically impossible or excessively expensive, a claim that must be supported by detailed engineering reports and independent cost estimates. Additionally, the legislation provides for tax exemptions on eligible solar retrofit costs and establishes penalties for non-compliance.