House Bill 1192 (2024) -- Two-Year Suspension of New High-Technology Data Center Sales Tax Exemption Certificates -- PASSED LEGISLATURE, VETOED BY GOVERNOR
two-reviewer statute withdrawn ga-hb1192-2024-datacenter-tax-exemption-suspension-vetoed
Record created 2026-08-20, last updated 2026-08-20. Snapshot built September 14, 2026. JSON
Fields, as recorded
- State
- GA
- Kind
- statute
- Status
- withdrawn
- Agency
- Georgia General Assembly; Office of the Governor
- Citation
- Georgia H.B. 1192 (2023-2024 Regular Session), "Sales and use tax; certain high-technology data center equipment; prohibit issuance of new certificates of exemption"; passed the House 96-71 on Feb. 27, 2024 and the Senate 29-22 on Mar. 14, 2024; sent to the Governor Apr. 1, 2024; vetoed by Gov. Brian P. Kemp May 7, 2024, recorded by the General Assembly as Veto V7
- Mandatory
- $99 Georgia pass
- Summary
- $99 Georgia pass
- Locked fields
- $99 Georgia pass 2 recorded fields on this record are in the state and all-states passes.
Sources
5 rows, every one with a quote and a pinpoint. 3 quotes open here- Georgia H.B. 1192 (2024) as passed House and Senate (LC 50 0792S/AP) -- vetoed statute two-reviewer
"(A.1) For the period commencing on July 1, 2024, and ending on June 30, 2026, unless otherwise provided by an Act of the General Assembly based on the findings of
SECTION 1, new O.C.G.A. § 48-8-3(68.1)(A.1)
https://www.legis.ga.gov/api/legislation/document/20232024/227419
Official bill PDF served by the Georgia General Assembly with NO authentication at https://www.legis.ga.gov/api/legislation/document/{library}/{versionId}. Text-layer PDF read with PyMuPDF. Georgia bill PDFs carry a left-margin line-number gutter that interleaves digits into naive extraction; the quote is taken after removing standalone line-number lines. Amendatory struck/inserted pairs are reproduced exactly as the Act prints them (e.g. "2028 2031") and are NOT silently resolved. The suspension window, its legislative-findings escape hatch and the pre-July-1-2024 contract carve-out were previously recorded only as reported by secondary journalism; they are now primary. The quote is cut at the page break; the sentence continues "the Special Commission on Data Center Energy Planning established pursuant to Article 10 of Chapter 7 of Title 50, the commissioner shall suspend the issuance of any new certificates of exemption pursuant to this paragraph, except for any high-technology data center customer that is subject to an ongoing contract that was entered into prior to July 1, 2024, with a high-technology data center that has applied for a certificate of exemption pursuant to this paragraph prior to July 1, 2024." -- quoted in full in the instrument summary. - Georgia H.B. 1192 (2024) as passed House and Senate (LC 50 0792S/AP) -- vetoed statute two-reviewer
"ARTICLE 10 50-7-120. (a) There is created the Special Commission on Data Center Energy Planning. (b) The commission shall be composed of 14 members as follows:
SECTION 2, new O.C.G.A. § 50-7-120(a)-(b)
https://www.legis.ga.gov/api/legislation/document/20232024/227419
Official bill PDF served by the Georgia General Assembly with NO authentication at https://www.legis.ga.gov/api/legislation/document/{library}/{versionId}. Text-layer PDF read with PyMuPDF. Georgia bill PDFs carry a left-margin line-number gutter that interleaves digits into naive extraction; the quote is taken after removing standalone line-number lines. Amendatory struck/inserted pairs are reproduced exactly as the Act prints them (e.g. "2028 2031") and are NOT silently resolved. The Special Commission on Data Center Energy Planning was previously recorded only from secondary reporting; it is now primary, including its 14-member composition. None of this took effect -- the bill was vetoed. - Office of the Governor of Georgia (Brian P. Kemp), '2024 Veto Messages' government two-reviewer
“House Bill 1192 would implement a two-year pause on the issuance of sales and use tax exemption certificates to high-technology data centers and data center customers. Only two years ago the legislature extended these tax exemptions for an additional three years, through 2031. The bill’s language would prevent the issuance of exemption certificates after an abrupt July 1, 2024 deadline for many customers of projects that are already in development—undermining the investments made by high-technology data center operators, customers, and other stakeholders in reliance on the recent extension, and inhibiting important infrastructure and job development. For the foregoing reasons, I VETO HOUSE BILL 1192.”
p.3 of 5, VETO 7
https://gov.georgia.gov/document/2024-vetoed-legislation/2024-veto-messages/download
Real text-layer, 5-page PDF (extracted with PyMuPDF, no OCR needed) fetched directly from gov.georgia.gov, the Governor's own official website. This is the Governor's own veto statement, directly satisfying this tick's instruction to verify the veto from the governor's veto statement. - Office of the Governor of Georgia, '2024 Vetoed Legislation' index page government two-reviewer
$99 Georgia pass quote, 23 characters as extracted. The document, the pinpoint and the review state are open below.
Page body (document listing)
https://gov.georgia.gov/executive-action/legislation/vetoed-legislation/2024 - Georgia General Assembly, legislation record for H.B. 1192 (2023-2024 Regular Session), id 66812 government two-reviewer
$99 Georgia pass quote, 42 characters as extracted. The document, the pinpoint and the review state are open below.
JSON response fields: status, statusHistory, votes
https://www.legis.ga.gov/api/legislation/detail/66812