Scope
Pennsylvania House Bill 2359 (2025-2026 session), per its official short title, would amend the Tax Reform Code of 1971, in the computer data center equipment incentive program, further providing for definitions, application for certification, eligibility requirements for the sales and use tax refund and exemption programs, notification, and records. It passed the House on 30 June 2026 (171-31) and was referred to the Senate Finance Committee on 10 July 2026.
- Geographic scope
- Pennsylvania
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Pennsylvania General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not enacted
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 5 October 2026
Summary
Pennsylvania HB 2359 would change the definitions, certification application and eligibility rules of the state's computer data center equipment sales and use tax program. It passed the House 171-31 on 30 June 2026 and was referred to the Senate Finance Committee on 10 July 2026. It is a pending proposal.
What this does not establish
- The bill status page (read 1 October 2026) is the status source; the full bill text was not opened unless stated.
- The Pennsylvania 2025-2026 session continues until 30 November 2026, so a bill without further action is pending, not failed, on 1 October 2026.
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.
- No related action is recorded.
Sources
https://www.palegis.us/legislation/bills/2025/hb2359