PENNSYLVANIA, June 15 - PRIOR PRINTER'S NO. 471

PRINTER'S NO. 618

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

463

Session of

2021

INTRODUCED BY HUTCHINSON, BROOKS, ARGALL, STEFANO, BARTOLOTTA,

J. WARD, GORDNER, MENSCH, BOSCOLA, DiSANTO, PHILLIPS-HILL,

REGAN, AUMENT, COMITTA, KANE AND YUDICHAK, MARCH 19, 2021

SENATOR HUTCHINSON, FINANCE, AS AMENDED, APRIL 19, 2021

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 review of

application, providing for applicability and for sales and

use tax exemption program; imposing duties on the Department

of Revenue; and making editorial changes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Article XXIX-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 a subarticle heading to read:

SUBARTICLE A

PRELIMINARY PROVISIONS

Section 2. The definition of "tax refund" in section 2901-D

of the act is amended and the section is amended by adding

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