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  "id": "ga-sb410-2026-datacenter-tax-repeal-and-ratepayer-cost-shift-bill-died-house",
  "jurisdiction": "GA",
  "kind": "statute",
  "status": "withdrawn",
  "title": "Senate Bill 410 (2026) -- Data Center Tax Exemption Repeal and Ratepayer Cost-Shift Protection -- PASSED SENATE, DIED IN HOUSE (NOT ENACTED)",
  "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",
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  "agency": "Georgia General Assembly",
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  "updated_at": "2026-08-20T06:48:05.156405+00:00",
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  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
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      "pinpoint": "PART I, SECTION 1-2, new O.C.G.A. § 46-2-25.4",
      "quote": "\"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.",
      "quote_chars": 230,
      "title": "Georgia S.B. 410 (2026) as passed Senate (LC 59 0402S (SCS))",
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      "pinpoint": "PART II, SECTION 2-1, replacing O.C.G.A. § 48-8-3(68) and (68.1)",
      "quote": "\"(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;\"",
      "quote_chars": 535,
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      "url": "https://www.legis.ga.gov/api/legislation/detail/72285",
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      "title": "Georgia General Assembly, legislation record for H.B. 559 (2025-2026 Regular Session), id 70610",
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      "url": "https://www.alston.com/en/insights/publications/2026/02/georgia-sales-tax-exemptions-data-centers",
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      "quote_chars": 502,
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      "url": "https://thecurrentga.org/2026/03/07/georgia-senate-votes-to-end-tax-breaks-for-new-data-centers/",
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