Evidence Intelligence

Understand the policy. Then follow the evidence.

Read the status, operative signals, formal actors, comparable approaches, and evidence gaps before opening the relationship map.

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Policy intelligence brief

PA-HB2359 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionPennsylvaniaState-source record
Latest recorded action2026-07-10Referred to Finance
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
How it operates

Tax incentive / clawback

Lowers the public cost of building a data center, and can attach conditions or clawbacks that recover the benefit if commitments are not met.

Comparable precedents

Related approaches worth comparing

Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.

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Relationship map

PA-HB2359 evidence graph

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.

11 nodes · 10 evidenced edges
Policy record 1Policy theme 5Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
explicitly concerns: Theme named in the title or stored summaryexplicitly concerns: Theme named in the title or stored summaryclassified under: Fixed-vocabulary topic classificationclassified under: Fixed-vocabulary topic classificationclassified under: Fixed-vocabulary topic classificationsignals mechanism: Mechanism signal derived from the tracked record textapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordsponsored: Named sponsor in the tracked public recordmember of family: exact title companionPolicy recordPA-HB2359An Act amending the act of …PA-HB2359: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.Policy themeCertification & Standa…Explicit record textCertification & Standards: Explicit record textPolicy themeTax IncentivesExplicit record textTax Incentives: Explicit record textPolicy themeEnergyAI-assisted policy themeEnergy: AI-assisted policy themePolicy themeSiting & Land UseAI-assisted policy themeSiting & Land Use: AI-assisted policy themePolicy themeWaterAI-assisted policy themeWater: AI-assisted policy themePolicy mechanismTax incentive / clawba…Text-derived policy signalTax incentive / clawback: Text-derived policy signalJurisdictionPennsylvaniaState policy jurisdictionPennsylvania: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorJoseph CiresipersonJoseph Ciresi: personPolicy familyAn Act amending the ac…PAAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.: PA

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Inspectable edges

Relationship receipts

Each edge states what was observed and why it appears. An edge never implies private influence, support, opposition, or causation.

PA-HB2359member of familyAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.

exact title companion · Basis: exact normalized title within PA, session 2025-2026 · Observed 2026-10-13Inspect supporting source ↗