HB 1192, Sales Tax Exemption for High-Technology Data Center Equipment

Municipal Impact
Position
Neutral
GMA Contact
Bill Sponsor

Rep. John Carson
District 46

House Bill 1192 prohibits the Commissioner of the Department of Revenue from issuing any new sales tax exemptions for certain high-technology data center equipment between July 1, 2024 and June 30, 2026 unless a high-technology data center customer is subject to an ongoing contract that was entered into prior to July 1, 2024. 

The bill also revises the new quality job requirement for the exemption by requiring the job to be currently located in Georgia but not previously, have a regular work week of 30 hours or more, and pays at or above 150 percent of the average wage of the county in which the job is located.

House Bill 1192 also creates the Special Commission on Data Center Energy Planning within the Department of Economic Development. The commission would be composed of 14 members who will review existing electric grid and energy supply, make recommendations for data center location, and determine perceptions of adequacy of data center capacity in Georgia.

Last Updated: 2/29/2024
Subject Area: Taxation
Resources: bill text
BILL STATUS
5/7/2024 -

Votes

3/14/2024 Senate Vote #667 Yea - 29 Nay - 22 Not Voting - 0 Excused - 5
3/14/2024 Senate Vote #666 Yea - 21 Nay - 30 Not Voting - 0 Excused - 5
3/14/2024 Senate Vote #660 Yea - 32 Nay - 22 Not Voting - 0 Excused - 2
3/14/2024 Senate Vote #659 Yea - 32 Nay - 22 Not Voting - 0 Excused - 2
3/14/2024 Senate Vote #658 Yea - 27 Nay - 22 Not Voting - 3 Excused - 4
2/27/2024 House Vote #580 Yea - 96 Nay - 71 Not Voting - 6 Excused - 7

Comment on this Bill

HB 1192 In The News