PA HB2198

Repeals Article XXIX-D of Pennsylvania's Tax Reform Code of 1971, which established the Computer Data Center Equipment Incentive Program providing sales and use tax refunds and exemptions for data center equipment purchases

Eliminates the sales tax refund program that allowed certified data centers to receive up to $7 million annually in refunds for equipment purchases, with a 15-year qualification period for owners/operators

Terminates the sales tax exemption program that exempted certified data centers from paying sales tax on equipment, with qualification periods of up to 25 years for owners and 10 years for tenants

Ends investment threshold requirements that ranged from $25-100 million depending on county population, as well as job creation and annual compensation requirements of at least $1 million

Takes effect 60 days after enactment