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 bill amends Pennsylvania's tax code by eliminating the existing incentive program for computer data center equipment and replacing 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 types of equipment eligible for this transfer, including servers, cooling systems, power generation tools, and software used to operate data centers. By redirecting these tax revenues, the bill aims to create a dedicated funding source for motor license-related expenses rather than providing direct tax breaks to businesses.