{
  "id": "ga-hb1192-2024-datacenter-tax-exemption-suspension-vetoed",
  "jurisdiction": "GA",
  "kind": "statute",
  "status": "withdrawn",
  "title": "House Bill 1192 (2024) -- Two-Year Suspension of New High-Technology Data Center Sales Tax Exemption Certificates -- PASSED LEGISLATURE, VETOED BY 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",
  "docket_no": null,
  "agency": "Georgia General Assembly; Office of the Governor",
  "utility": null,
  "verification": "verified",
  "updated_at": "2026-08-20T06:48:05.156405+00:00",
  "record_url": "https://verifiedatlas.com/i/ga-hb1192-2024-datacenter-tax-exemption-suspension-vetoed/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://www.legis.ga.gov/api/legislation/document/20232024/227419",
      "pinpoint": "SECTION 1, new O.C.G.A. § 48-8-3(68.1)(A.1)",
      "quote": "\"(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",
      "quote_chars": 163,
      "title": "Georgia H.B. 1192 (2024) as passed House and Senate (LC 50 0792S/AP) -- vetoed",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.legis.ga.gov/api/legislation/document/20232024/227419",
      "pinpoint": "SECTION 2, new O.C.G.A. § 50-7-120(a)-(b)",
      "quote": "\"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:",
      "quote_chars": 160,
      "title": "Georgia H.B. 1192 (2024) as passed House and Senate (LC 50 0792S/AP) -- vetoed",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://gov.georgia.gov/document/2024-vetoed-legislation/2024-veto-messages/download",
      "pinpoint": "p.3 of 5, VETO 7",
      "quote": "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.",
      "quote_chars": 709,
      "title": "Office of the Governor of Georgia (Brian P. Kemp), '2024 Veto Messages'",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://gov.georgia.gov/executive-action/legislation/vetoed-legislation/2024",
      "pinpoint": "Page body (document listing)",
      "quote": null,
      "quote_chars": 23,
      "title": "Office of the Governor of Georgia, '2024 Vetoed Legislation' index page",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://www.legis.ga.gov/api/legislation/detail/66812",
      "pinpoint": "JSON response fields: status, statusHistory, votes",
      "quote": null,
      "quote_chars": 42,
      "title": "Georgia General Assembly, legislation record for H.B. 1192 (2023-2024 Regular Session), id 66812",
      "source_type": "government",
      "verification": "verified"
    }
  ],
  "access": "Recorded term fields, and quotes past the first 3, are in the $99 state pass or the $199 all-states pass. Identity, citation, every source document and every pinpoint are open. https://verifiedatlas.com/pricing/"
}