Scope
The Department of Revenue's Computer Data Center Equipment Exemption Program Guidelines state that, consistent with Executive Order 2026-05, as of 18 August 2026 all applicants must include in a complete application a Consent Order and Agreement entered with the Department of Environmental Protection that implements the GRID standards, and that the Department may revoke certification and recapture tax benefits if Executive Order 2026-05 requirements are not met.
- Geographic scope
- Pennsylvania
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Pennsylvania Department of Revenue
Dates
- Adopted
- No adoption day is recorded
- Effective
- 18 August 2026
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Pennsylvania's Department of Revenue guidelines for the computer data center equipment exemption program require, from 18 August 2026 and consistent with Executive Order 2026-05, that new applicants include a Department of Environmental Protection consent order and agreement implementing the GRID standards. The guidelines say the Department may revoke certification and recapture benefits if the executive order requirements are not met. These are program guidelines, not a promulgated regulation.
What this does not establish
- Program guidelines, not a regulation; the underlying exemption is statutory (separate record).
- Whether any certification has been revoked under these conditions was not checked.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Computer data center equipment sales and use tax exemption (In effect)
- Related, not a replacement Executive Order 2026-05 data center permitting and incentive conditions (In effect)
Sources
https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/incentivescreditsprograms/computerdatacenterequipprog/documents/computer_data_center_equip_exemption_program_guidelines.pdf