Budget & Taxes (Tax Incentives)

HB 2198 repeals the Computer Data Center Equipment Incentive Program from Pennsylvania's Tax Reform Code of 1971. This bill eliminates tax exemptions and refunds previously available for investments in data center equipment, such as servers, cooling systems, and energy infrastructure. The repeal directly affects computer data centers and their owners/operators who previously qualified for these tax benefits under Article XXIX-D. The policy change removes a specific tax incentive program without creating new provisions. This is a procedural change to the tax code, ending an existing program for data center equipment investments.

The bill provides a tax exemption for certain businesses subject to a city of the first class's business income and receipts tax. It directly affects businesses operating within designated cities that impose this specific tax. The context does not specify the exact scope of the exemption (e.g., business types, tax rate thresholds, or duration), so key mechanisms cannot be detailed. As a procedural tax exemption measure, it does not describe specific policy changes beyond creating the exemption framework. More details about the exemption's terms are needed for a complete summary.