Senate Bill 410 (2026) -- Data Center Tax Exemption Repeal and Ratepayer Cost-Shift Protection -- PASSED SENATE, DIED IN HOUSE (NOT ENACTED)

two-reviewer statute withdrawn ga-sb410-2026-datacenter-tax-repeal-and-ratepayer-cost-shift-bill-died-house

This record is listed in full and read in part. Its identity, citation, docket, status and review state are open, and so are all 13 of its source documents with their pinpoints, so you can go read the primary text yourself. The first 3 extracted quotes are open too. The recorded term fields, and the remaining quotes, are in the $99 Georgia pass and the $199 all-states pass. Pricing.

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Status: withdrawn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
Citation: Georgia S.B. 410 (2025-2026 Regular Session, Sen. Matt Brass, R-Newnan), "State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal"; Senate PASSAGE BY SUBSTITUTE Mar. 6, 2026 by Yeas 32, Nays 21 (preceded by a motion to engross carried 32-22); House First Readers Mar. 9, 2026 and House Second Readers Mar. 10, 2026 -- its last recorded action; the 2025-2026 Regular Session adjourned sine die on Legislative Day 40, April 2, 2026
Mandatory: $99 Georgia pass
Summary: $99 Georgia pass
Cost allocation: $99 Georgia pass
Locked fields: $99 Georgia pass 3 recorded fields on this record are in the state and all-states passes.

Sources

13 rows, every one with a quote and a pinpoint. 3 quotes open here

Georgia S.B. 410 (2026) as passed Senate (LC 59 0402S (SCS)) statute two-reviewer
"46-2-25.4. (a) As used in this Code section, the term 'large load customer' means customers with an expected total peak demand of 100 megawatts or greater at one or more premises located on one tract or contiguous tracts of land.
PART I, SECTION 1-2, new O.C.G.A. § 46-2-25.4
https://www.legis.ga.gov/api/legislation/document/20252026/245256
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 ratepayer-protection half of S.B. 410, previously in the record only through AJC/Georgia Recorder paraphrase. The four required contract terms that follow in subsection (b) -- minimum billing, a contract term that may exceed the tariff, performance and credit provisions, and termination provisions -- are quoted in full in the instrument's cost_allocation field. Note the 100 MW threshold is identical to the PSC's Docket 44280 rule.
Georgia S.B. 410 (2026) as passed Senate (LC 59 0402S (SCS)) statute two-reviewer
"(68.1) After the effective date of this Act, no new certificates of exemption from sales and use tax to a high-technology data center or a high-technology data center customer shall be issued pursuant to the former provisions of this paragraph as they existed prior to the effective date of this Act; provided, however, that any certificate of exemption issued prior to the effective date of this Act shall continue to be governed by the provisions of this paragraph as it existed immediately prior to the effective date of this Act;"
PART II, SECTION 2-1, replacing O.C.G.A. § 48-8-3(68) and (68.1)
https://www.legis.ga.gov/api/legislation/document/20252026/245256
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. Shows that S.B. 410 targets BOTH paragraph (68) (high-technology company) and paragraph (68.1) (data center) and grandfathers certificates already issued -- the primary basis for reading the AJC's "through 2028 and 2031, respectively."
Georgia General Assembly, legislation record for S.B. 410 (2025-2026 Regular Session), id 72285 government two-reviewer
"status": "House Second Readers"
JSON response fields: status, statusHistory, votes
https://www.legis.ga.gov/api/legislation/detail/72285
Georgia General Assembly official record. The /api/legislation/detail endpoint requires a bearer token; obtain it with GET https://www.legis.ga.gov/api/authentication/token?key=SHA512('QFpCwKfd7f'+'jVEXFFwSu36BwwcP83xYgxLAhLYmKk'+'letvarconst'+ms)&ms=<epoch-millis> (constants read out of the site's own Angular bundle main.<hash>.js by the GA gate verifier, 2026-08-20), then send 'Authorization: Bearer <token>'. Quote is verbatim JSON from the response. Human-readable equivalent page: https://www.legis.ga.gov/legislation/72285 The primary-record replacement for the Metro Atlanta Chamber tracker's "DID NOT PASS." statusHistory: Senate Hopper 2026-01-15; Senate Read and Referred 2026-01-16; Senate Committee Favorably Reported By Substitute 2026-03-03; Senate Read Second Time 2026-03-04; Senate Engrossed and Senate Third Read 2026-03-06; Senate Passed/Adopted By Substitute 2026-03-06; House First Readers 2026-03-09; House Second Readers 2026-03-10 (last action). votes: "MOTION TO ENGROSS" 2026-03-06 yea 32 / nay 22; "PASSAGE BY SUBSTITUTE" 2026-03-06 yea 32 / nay 21 -- the latter matching the 32-21 tally the collector had taken from The Current GA and the AJC.
Georgia General Assembly, legislative days of the 2025-2026 Regular Session (session id 1033) government two-reviewer
$99 Georgia pass quote, 48 characters as extracted. The document, the pinpoint and the review state are open below.
First element of the JSON array (highest legislative day)
https://www.legis.ga.gov/api/sessions/days/1033
Georgia General Assembly, legislation record for S.B. 408 (2025-2026 Regular Session), id 72283 government two-reviewer
$99 Georgia pass quote, 112 characters as extracted. The document, the pinpoint and the review state are open below.
JSON response fields: title, status, votes
https://www.legis.ga.gov/api/legislation/detail/72283
Georgia General Assembly, legislation record for H.B. 559 (2025-2026 Regular Session), id 70610 government two-reviewer
$99 Georgia pass quote, 109 characters as extracted. The document, the pinpoint and the review state are open below.
JSON response fields: title, status
https://www.legis.ga.gov/api/legislation/detail/70610
Alston & Bird LLP, State & Local Tax Group, 'Georgia General Assembly Proposes Bills to Curb Sales Tax Exemptions Used by Data Centers' company two-reviewer
$99 Georgia pass quote, 502 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, bulleted bill list
https://www.alston.com/en/insights/publications/2026/02/georgia-sales-tax-exemptions-data-centers
The Current GA (syndicating Georgia Recorder, by Alander Rocha), 'Georgia Senate votes to end tax breaks for new data centers' journalism two-reviewer
$99 Georgia pass quote, 397 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, paragraph beginning 'Georgia PIRG, a consumer advocacy organization'
https://thecurrentga.org/2026/03/07/georgia-senate-votes-to-end-tax-breaks-for-new-data-centers/
Atlanta Journal-Constitution, 'Georgia Senate votes to claw back data center tax breaks' (Kristi Swartz) journalism two-reviewer
$99 Georgia pass quote, 265 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, opening paragraphs
https://www.ajc.com/business/2026/03/georgia-senate-votes-to-claw-back-data-center-tax-breaks/
Atlanta Journal-Constitution, 'Georgia Senate votes to claw back data center tax breaks' (Kristi Swartz) journalism two-reviewer
$99 Georgia pass quote, 385 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, paragraph beginning 'Senate Bill 410 is one of a flurry'
https://www.ajc.com/business/2026/03/georgia-senate-votes-to-claw-back-data-center-tax-breaks/
The Current GA (syndicating Georgia Recorder, by Alander Rocha), 'Georgia Senate votes to end tax breaks for new data centers' journalism two-reviewer
$99 Georgia pass quote, 506 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, paragraph beginning 'Senate Bill 410, sponsored by'
https://thecurrentga.org/2026/03/07/georgia-senate-votes-to-end-tax-breaks-for-new-data-centers/
Metro Atlanta Chamber of Commerce, '2026 Sine Die Report' advocacy two-reviewer
$99 Georgia pass quote, 449 characters as extracted. The document, the pinpoint and the review state are open below.
Senate Bills section, SB 408 and SB 410 entries
https://metroatlantachamber.com/2026-sine-die-report/
Metro Atlanta Chamber of Commerce, '2026 Sine Die Report' advocacy two-reviewer
$99 Georgia pass quote, 311 characters as extracted. The document, the pinpoint and the review state are open below.
Senate Bills section, SB 410 entry
https://metroatlantachamber.com/2026-sine-die-report/