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-SB1384 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.

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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, July 10, 2026
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
How it operates

Moratorium · Tax incentive / clawback

Check whether the policy creates, changes, or removes a development pause or prohibition, and which facilities and approvals it covers. Lowers the public cost of building a data center, and can attach conditions or clawbacks that recover the benefit if commitments are not met.

03
Formal policy pathway

KANE

sponsored: KANE

Comparable precedents

Related approaches worth comparing

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

NJ-A5482New Jersey · Introduced / in committeeEstablishes six month moratorium on approvals, construction, expansion, subsidies, and tax incentives for certain artificial intelligence data centers; creates Artificial Intelligence Data Center Impact Commission.Moratorium · Tax incentive / clawbackIF13306United States · Research or guidanceCongressional Authority to Regulate Data CentersMoratorium · Tax incentive / clawback · Certification & StandardsFL-H1517Florida · Failed, withdrawn, revoked or supersededApproval of Data Center FacilitiesMoratorium · Tax incentive / clawbackMA-DATA-CENTER-GUARDRAILS-2026Massachusetts · Official announcementMassachusetts pauses data-center tax incentive and calls for comprehensive guardrailsMoratorium · Tax incentive / clawback · Tax Incentives
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Relationship map

PA-SB1384 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 tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.

11 nodes · 10 evidenced edges
Policy record 1Policy theme 4Policy mechanism 2Documented 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 classificationsignals mechanism: Mechanism signal derived from the tracked record textsignals 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-SB1384An Act amending the act of …PA-SB1384: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.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 mechanismMoratoriumText-derived policy signalMoratorium: Text-derived policy signalPolicy mechanismTax incentive / clawba…Text-derived policy signalTax incentive / clawback: Text-derived policy signalJurisdictionPennsylvaniaState policy jurisdictionPennsylvania: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorKANEpersonKANE: 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 tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.: 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-SB1384member of familyAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.

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