72 Pa. Stat. § 9901-D
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 data is:
"Computer data center." All or part of a facility that may be composed of one or more businesses, owners or tenants, that is or will be predominantly used to house working servers or similar data storage systems and that may have uninterruptible energy supply or generator backup power, or both, cooling systems, towers and other temperature control infrastructure.
"Computer data center equipment." Equipment that is used to outfit, operate or benefit a computer data center and component parts, installations, refreshments, replacements and upgrades to the equipment, whether any of the equipment is affixed to or incorporated into real property, including:
(1) All equipment necessary for the transformation, generation, distribution or management of electricity that is required to operate computer servers or similar data storage equipment, including generators, uninterruptible energy supplies, conduit, gaseous fuel piping, cabling, duct banks, switches, switchboards, batteries and testing equipment.
(2) All equipment necessary to cool and maintain a controlled environment for the operation of the computer servers or data storage systems and other components of the computer data center, including mechanical equipment, refrigerant piping, gaseous fuel piping, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting and filters.
(3) All water conservation systems, including facilities or mechanisms that are designed to collect, conserve and reuse water.
(4) All software, including, but not limited to, enabling software and licensing agreements, computer servers or similar data storage equipment, chassis, networking equipment, switches, racks, cabling, trays and conduits.
(5) All monitoring equipment and security systems.
(6) Modular data centers and preassembled components of any item described in this definition, including components used in the manufacturing of modular data centers.
(7) Other tangible personal property that is essential to the operations of a computer data center.
"Department." The Department of Revenue of the Commonwealth.
"Facility." One or more parcels of land in this Commonwealth and any structures and personal property contained on the land.
"New investment." Construction, expansion or build out of data center space at either a new or an existing computer data center on or after January 1, 2014, 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."
"Owner or operator." Includes a single entity, multiple entities or affiliated entities.
"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.
"Qualification period."Except as provided under sections 2931-D(d), 2935-D(b) and 2937-D(c), as follows:
(1) With respect to the owner or operator of a computer data center certified under this article, a period of time beginning on the date of certification of the computer data center and expiring at the end of the fifteenth full calendar year following the calendar year in which the owner or operator filed an application for certification.
(2) With respect to a qualified tenant of the owner or operator of a computer data center certified under this article, a period of time beginning on the date that the qualified tenant enters into an agreement concerning the use or occupancy of the computer data center and expiring at the earlier of the expiration of the term of the agreement or the end of the 10th full calendar year following the calendar year in which the qualified tenant enters into the agreement.
"Qualified tenant." An entity that contracts with the owner or operator of a computer data center that is certified pursuant to this article to use or occupy part of the computer data center for at least 100 kilowatts per month for two or more years.
"Tax exemption." The tax exemption provided under Subarticle C.
"Tax refund." The tax refund provided for under Subarticle B.
"Telecommunications provider." A provider of telecommunications services as defined in 61 Pa. Code § 60.20 (relating to telecommunications service).
"Tenant." An entity that contracts with the owner or operator of a computer data center to use or occupy part of the computer data center.
72 P.S. § 9901-D