GA Data Center Tax Break Fight
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)
- Status
- Vetoed
- Applies to
- Data center operators claiming the exemption (current law remains in force)
- Enforced by
- Georgia Department of Revenue (administers the existing exemption)
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.
Who is protected: Georgia taxpayers and ratepayers (as intended by suspension proponents)
Legal 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.
Key facts
| Jurisdiction | Georgia |
|---|---|
| Level | State |
| Citation | Ga. HB 1192 (2024) (vetoed); O.C.G.A. § 48-8-3(68.1) (exemption in effect) |
| Topics | data-center siting and energy |
| Bill text | Governor vetoes pausing data center tax breaks — Georgia Recorder |
More AI rules in Georgia
- 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)
- Generative AI Responsible Use (SS-25-001) · 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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