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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9935-D. Eligibility requirements

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) General rule.--In order to be certified under this subarticle, an owner or operator of a computer data center must meet all of the following requirements:

(1) On or before the fourth anniversary of certification, the combined investment, in the aggregate, of the owner or operator or qualified tenant of the computer data center must total a minimum of any of the following:

(i) At least $75,000,000 of new investment if the computer data center is located in a county with a population of 250,000 or fewer individuals and creates 25 new jobs.

(ii) At least $100,000,000 of new investment if the computer data center is located in a county with a population of more than 250,000 individuals and creates 45 new jobs.

(2) On or before the fourth anniversary of certification, the owner or operator or qualified tenant of a computer data center, in the aggregate, must 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.

(b) Prior applications.--A computer data center that has met the eligibility requirements as prescribed under section 2915-D   1 and has, prior to July 1, 2021, been certified under section 2913-D   2 shall be deemed to meet the certification requirements of this section.  The certification shall not be revoked, except as provided under section 2917-D,  3 and shall remain in effect for the remainder of the qualification period, as defined in section 2931-D(d). 4

(c) Limitation.--The department may not certify any computer data center under this subarticle after December 31, 2032.

(d) Definition.--As used in this section, the term “new investment” means construction, expansion or build out of data center space at either a new or an existing computer data center on or after January 1, 2022, and the purchase and installation of computer data center equipment, except for items described under paragraph (4) of the definition of “computer data center equipment” in section 2901-D.  5

1  72 P.S. § 9915-D.
2  72 P.S. § 9913-D.
3  72 P.S. § 9917-D.
4  72 P.S. § 9931-D.
5  72 P.S. § 9901-D.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9935-D. Eligibility requirements - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-9935-d/

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