Georgia Data Center Tax Exemption Fight (HB 1192 veto; 2026 repeal bills)
Georgia · Ga. HB 1192 (2024) (vetoed); O.C.G.A. § 48-8-3(68.1) (exemption in effect)
Georgia lawmakers voted in 2024 to pause new data center sales tax exemptions for two years, but Governor Kemp vetoed the bill, keeping the tax break in place. The fight resumed in the 2026 session with bills to sunset or repeal the exemption, one of which passed the Senate.
Technical detail
HB 1192 would have suspended new data center sales/use tax exemption certificates (O.C.G.A. § 48-8-3(68.1)) from July 2024 to June 2026; vetoed May 2024. In 2026, repeal bill SB 410 passed the Senate and is pending in the House.
Who is protected: Georgia taxpayers and ratepayers (as intended by suspension proponents)
Who must comply: Data center operators claiming the exemption (current law remains in force)
Key facts
| Jurisdiction | Georgia |
|---|---|
| Level | State |
| Status | Vetoed |
| Protection strength | Proposed or pending |
| Citation | Ga. HB 1192 (2024) (vetoed); O.C.G.A. § 48-8-3(68.1) (exemption in effect) |
| Enforced by | Georgia Department of Revenue (administers the existing exemption) |
| Topics | data-center siting and energy |
| Last verified | 2026-06-10 |
| Official source | Governor vetoes pausing data center tax breaks — Georgia Recorder ↗ |
More AI rules in Georgia
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- GA SB 219 (2017 AV statute) · In effect
- GA Synthetic NCII Transmission Law · In effect
- GA SB 466 (no 'it's AI' defense for CSAM) · In effect
- SB 540 (GA Chatbot Safety) · Enacted (not yet in effect)
- SB 444 (GA AI Insurance Review) · Enacted (not yet in effect)
Related data-center siting and energy rules elsewhere
- Superior WI Data Center Moratorium (1-year) · In effect
- Dane County WI Hyperscale Data Center Moratorium · In effect
- Madison WI Data Center Moratorium (1-year) · In effect
- Manitowoc County WI Data Center Moratorium · In effect
- WA SB 5982 (Data Center / Clean Energy) · In effect
- Dayton OH data center moratorium (180-day, Apr 2026) · In effect
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