{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-pa-august2026-guidance","kind":"incentive_program","state_codes":["pa"],"subject":"Pennsylvania equipment exemption and August application conditions","scope":"Agency guidance conditions, distinct site and purchaser certificates. Eligibility is not an award or verified tax benefit.","fields":{"pennsylvania_august_guidance_basis":{"value":"August2026 agency program guidance with GRID application requirements.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Guidelines cover and sectionII","scope":"Program conditions, not actual awards, tax savings or complete current statutory review."},"status":{"value":"program","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Guidelines introduction","scope":"Agency described program, not individual certificate or project approval."},"benefit_scope":{"value":"Qualifying equipment sold to, used or consumed at certified data center by owner, operator or qualified tenant holding department exemption certificate.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3","scope":"Site certification and purchaser certificate both required; not all purchases or a cash award."},"grid_application_gate":{"value":"From August18,2026 complete correct application includes executed DEP Consent Order and Agreement implementing GRID; department acknowledges only complete correct applications.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3sectionII","scope":"Executed agreement, not an intention, draft, permit application or proof project compliance."},"decision_clock":{"value":"Conditional approval or denial within60 days after department acknowledgment of complete correct application; deemed approval only if acknowledged receipt and no decision within60 days.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3","scope":"Acknowledgment clock, not mere submission or automatic individual approval."},"certification_duration":{"value":"25 full calendar years following application year, subject to law and executive order compliance.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3","scope":"Site certification duration differs from annual purchaser exemption or tenant cap."},"investment_jobs_gates":{"value":"By fourth certification anniversary: county population250000 or fewer requires at least75 million dollars new investment and25 new jobs; above250000 requires at least100 million dollars and45 new jobs.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page4","scope":"Investment on or after January1,2022, paired investment ANDjobs gates. Exactly250000 belongs lower population band; no actual jobs established."},"compensation_gate":{"value":"Aggregate annual site employee compensation at least1 million dollars each certification year after fourth anniversary.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page4","scope":"Annual payroll aggregate, not per worker wage, first four years threshold or measured jobs."},"telecommunications_exclusion":{"value":"Provider center with no paying retail or wholesale customers and majority internal or subsidiary use excluded.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page4","scope":"Combined exclusion conditions, not blanket exclusion of all telecommunications data centers."},"annual_exemption":{"value":"After site certification each owner, operator and qualified tenant separately applies for annual exemption; no expired certificate use.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Pages5and6","scope":"Certification alone is not purchaser exemption; distinct applications for multiple certified locations."},"renewal_clock":{"value":"2027renewal applications due October1,2026; timely applications receive certificate before December31,2026; late applications processed in receipt order.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page5","scope":"Late filing not an absolute bar; valid certificate still required. No specific applicant renewal established."},"tenant_qualification":{"value":"Valid occupancy agreement committing to at least100 kilowatts per month for two or more years and inclusion on department tenant list.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page6and11","scope":"Printed kilowatts per month retained without conversion to kWh. Not a metered energy measurement or guaranteed tenant exemption."},"tenant_list_clock":{"value":"List with required documents before October1 annually or within30 days of certification; missing list disqualifies tenant exemption or renewal applications.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page6","scope":"Distinct from annual purchaser application and physical occupancy."},"tenant_duration":{"value":"Annual tenant exemptions expire at earlier of occupancy agreement end or end of tenth full calendar year following agreement year.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page6","scope":"Earlier limit applies, not site25year term or guaranteed ten years."},"vendor_conditions":{"value":"Issued purchaser entity and certified address only; no other entity purchasing on its behalf. Both required certificates must reach vendor by60th day after sale or lease.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page7","scope":"No alternate address, expired certificate or automatic contractor entitlement. 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Pennsylvania equipment exemption and August application conditions

Agency guidance conditions, distinct site and purchaser certificates. Eligibility is not an award or verified tax benefit.

Pennsylvania august guidance basis
August2026 agency program guidance with GRID application requirements.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Program conditions, not actual awards, tax savings or complete current statutory review. Locator: Guidelines cover and sectionII.

Status
programPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Agency described program, not individual certificate or project approval. Locator: Guidelines introduction.

Benefit scope
Qualifying equipment sold to, used or consumed at certified data center by owner, operator or qualified tenant holding department exemption certificate.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Site certification and purchaser certificate both required; not all purchases or a cash award. Locator: Page3.

Grid application gate
From August18,2026 complete correct application includes executed DEP Consent Order and Agreement implementing GRID; department acknowledges only complete correct applications.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Executed agreement, not an intention, draft, permit application or proof project compliance. Locator: Page3sectionII.

Decision clock
Conditional approval or denial within60 days after department acknowledgment of complete correct application; deemed approval only if acknowledged receipt and no decision within60 days.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Acknowledgment clock, not mere submission or automatic individual approval. Locator: Page3.

Certification duration
25 full calendar years following application year, subject to law and executive order compliance.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Site certification duration differs from annual purchaser exemption or tenant cap. Locator: Page3.

Investment jobs gates
By fourth certification anniversary: county population250000 or fewer requires at least75 million dollars new investment and25 new jobs; above250000 requires at least100 million dollars and45 new jobs.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Investment on or after January1,2022, paired investment ANDjobs gates. Exactly250000 belongs lower population band; no actual jobs established. Locator: Page4.

Compensation gate
Aggregate annual site employee compensation at least1 million dollars each certification year after fourth anniversary.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Annual payroll aggregate, not per worker wage, first four years threshold or measured jobs. Locator: Page4.

Telecommunications exclusion
Provider center with no paying retail or wholesale customers and majority internal or subsidiary use excluded.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Combined exclusion conditions, not blanket exclusion of all telecommunications data centers. Locator: Page4.

Annual exemption
After site certification each owner, operator and qualified tenant separately applies for annual exemption; no expired certificate use.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Certification alone is not purchaser exemption; distinct applications for multiple certified locations. Locator: Pages5and6.

Renewal clock
2027renewal applications due October1,2026; timely applications receive certificate before December31,2026; late applications processed in receipt order.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Late filing not an absolute bar; valid certificate still required. No specific applicant renewal established. Locator: Page5.

Tenant qualification
Valid occupancy agreement committing to at least100 kilowatts per month for two or more years and inclusion on department tenant list.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Printed kilowatts per month retained without conversion to kWh. Not a metered energy measurement or guaranteed tenant exemption. Locator: Page6and11.

Tenant list clock
List with required documents before October1 annually or within30 days of certification; missing list disqualifies tenant exemption or renewal applications.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Distinct from annual purchaser application and physical occupancy. Locator: Page6.

Tenant duration
Annual tenant exemptions expire at earlier of occupancy agreement end or end of tenth full calendar year following agreement year.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Earlier limit applies, not site25year term or guaranteed ten years. Locator: Page6.

Vendor conditions
Issued purchaser entity and certified address only; no other entity purchasing on its behalf. Both required certificates must reach vendor by60th day after sale or lease.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No alternate address, expired certificate or automatic contractor entitlement. Vendor refusal means pay tax and possible refund petition, not automatic refund. Locator: Page7.

Equipment scope
Eligible server support electricity, cooling, water conservation, software and network, monitoring/security, modular and essential operating equipment described in guidance.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Equipment category, not every item, exemption on utility consumption or installed asset inventory. Locator: Page8.

Prohibited equipment
Mixed inside/outside laptops, handhelds and vehicles; equipment generating electricity for utility resale; equipment generating, providing or selling more than5 percent electricity outside center excluded.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Strict more than5 percent external threshold and separate utility resale exclusion; no blanket exemption for all generators. Locator: Page9.

Investment definition difference
New investment excludes paragraph4 equipment definition category including software, servers, storage and networking even though that category appears in exempt equipment definition.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Qualification investment costs differ from exempt purchases; do not count all exempt equipment automatically toward investment threshold. Locator: Page11.

Compliance recapture
Tax compliance, records and eligibility subject to department audits; failed eligibility, payroll, annual clearance or executive order compliance may cause revocation and all or partial recapture.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Possible recovery and appeal route, not an actual clawback, loss or guaranteed retained benefit. Locator: Pages4,5,9and10.

Records scope
Annual monitoring forms for first four years investments, purchase/disbursement records, invoices, depreciation and payroll, plus tax benefit accountability report.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

SectionVI requires forms while SectionIX encourages downloading/submitting them; preserve distinct wording, not optional recordkeeping or evidence of filed reports. Locator: Page10and13.

Order direction
Executive order directs DOR necessary guideline updates for applicants on or after effect to comply with GRID requirements.Pennsylvania Bulletin, Office of the Governor. Source: September 5, 2026. Checked: October 24, 2026. Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Direction is separate from actual guideline implementation; captured August guidance independently includes executed agreement condition. Locator: Order section7.1082(d).

Source review boundary
All14guideline pages text read; only3through11frames inspected. Selected executive order tax subsection and effect clause read.Pennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Pennsylvania Bulletin, Office of the Governor. Source: September 5, 2026. Checked: October 24, 2026.

No full executive order GRID substantive standards audit, current statute, application inventory or individual agreement review. Locator: Review boundary.

Individual award
Not establishedPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome or exact identity join established. Locator: Scope boundary.

Actual tax savings
Not establishedPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome or exact identity join established. Locator: Scope boundary.

Actual jobs
Not establishedPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome or exact identity join established. Locator: Scope boundary.

Actual payroll
Not establishedPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome or exact identity join established. Locator: Scope boundary.

Actual recapture
Not establishedPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome or exact identity join established. Locator: Scope boundary.

Actual grid compliance
Not establishedPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome or exact identity join established. Locator: Scope boundary.

Atlas record id
Not establishedPennsylvania Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome or exact identity join established. Locator: Scope boundary.

"}]}