PRINTER'S NO. 1398
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1282
Session of
2023
INTRODUCED BY VITALI, HILL-EVANS, PIELLI, MADDEN, SANCHEZ, KHAN,
MARSHALL, WAXMAN, INNAMORATO AND STEELE, MAY 31, 2023
REFERRED TO COMMITTEE ON ENVIRONMENTAL RESOURCES AND ENERGY,
MAY 31, 2023
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in Computer Data Center Equipment Incentive
Program, further providing for definitions and for sales and
use tax exemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2901-D of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971, is amended
by adding definitions to read:
Section 2901-D. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Blockchain." A distributed ledger technology in which the
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data is:
(1) shared across a network that creates a digital
ledger of verified transactions or information among network
participants; and
(2) typically linked using cryptography to maintain the
integrity of the digital ledger and execute other functions,
including the transfer of ownership or value.
* * *
"Proof of work crypto-asset mining." The process of
performing computations to add a valid block of data to a
blockchain, excluding computations required to validate
individual transactions, typically in exchange for a reward or
fee.
* * *
Section 2. Section 2931-D(c)(2) of the act is amended by
adding a subparagraph to read:
Section 2931-D. Sales and use tax exemption.
* * *
(c) Exclusions.--The following shall not qualify for a tax
exemption:
* * *
(2) Computer data center equipment used by the certified
computer data center for any of the following purposes:
* * *
(iii) Proof of work crypto-asset mining.
* * *
Section 3. This act shall take effect in 60 days.
20230HB1282PN1398 - 2 -
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