Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9915-D. Eligibility requirements

(1) On or before the fourth anniversary of certification, the computer data center creates a minimum investment of:

(2) One or more taxpayers operating or occupying a computer data center, in the aggregate, pay annual compensation of at least $1,000,000 to employees at the certified computer data center site for each year of the certification after the fourth anniversary of certification.