PA HB2153

Defines "data center" as a facility primarily used for storage, management, and processing of digital data related to AI or AI-powered language models, requiring at least one megawatt of electrical power capacity and specific infrastructure components

Requires school districts to use 100% of property tax revenue from data centers in the first fiscal year of full taxation to fund homestead and farmstead property tax exclusions

Mandates that in subsequent fiscal years, school districts must continue contributing an amount equivalent to the first year's data center tax revenue toward homestead and farmstead exclusions

Requires school district tax bills to itemize the data center contribution separately, showing the amount contributed and the exclusion granted under the new provision

Applies to taxable years beginning after December 31, 2025, and takes effect immediately upon enactment