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Bill > HB1192


GA HB1192

GA HB1192
Sales and use tax; certain high-technology data center equipment; prohibit issuance of new certificates of exemption


summary

Introduced
02/08/2024
In Committee
03/11/2024
Crossed Over
02/27/2024
Passed
04/01/2024
Dead
Vetoed
05/07/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, so as to suspend the issuance of new certificates of exemption for certain high-technology data center equipment during a certain period; to provide for an exception; to revise the new quality job requirement for such exemption; to amend Chapter 7 of Title 50 of the Official Code of Georgia Annotated, relating to the Department of Economic Development, so as to create the Special Commission on Data Center Energy Planning; to provide for membership and operation; to provide for powers and duties; to provide for reporting; to provide for automatic repeal; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

AI Summary

This bill suspends the issuance of new certificates of exemption for certain high-technology data center equipment from sales and use tax in Georgia from July 1, 2024 to June 30, 2026, except for data centers with ongoing contracts prior to July 1, 2024. It also creates the Special Commission on Data Center Energy Planning to review the electric grid and energy supply, make recommendations on data center locations and energy infrastructure, and examine future industry trends. The commission will submit a report to the state government with its findings and recommendations within three months of its last meeting, and the commission will be abolished on June 30, 2026.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Veto V7 (on 05/07/2024)

Taxonomy

Energy
  • ‐ Electricity and Hydroelectricity
Macroeconomics
  • ‐ Industrial Policy
  • ‐ Taxation, Tax Policy, and Tax Reform

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