Georgia

Act 842 revises thresholds and extends exemption

Enacted legislation or regulation

In effect This instrument is recorded as currently in effect as of the dataset date.

Scope

Georgia House Bill 1291, Act 842 of 2022, amended O.C.G.A. section 48-8-3(68.1) by extending the high-technology data center exemption and its investment window through 31 December 2031, moving the paragraph's repeal date to 1 January 2032, and revising the county-population tiers that determine the required job creation and expenditure thresholds. It did not issue a certificate to any named facility.

Geographic scope
Georgia
Jurisdiction
State
Authority type
Legislature
Issuing authority
Georgia General Assembly

Dates

Adopted
9 May 2022
Effective
9 May 2022
Scheduled expiration
31 December 2031
Ended
Not recorded as ended
Completion condition
The amended exemption applies only through 31 December 2031, and the paragraph stands repealed on 1 January 2032.
Source document
9 May 2022
Last checked
22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)

Summary

Georgia Act 842 of 2022 extended the statutory high-technology data center equipment exemption and investment window through 31 December 2031, revised the county-population tiers used for the program's job and expenditure thresholds, and moved the paragraph's repeal to 1 January 2032. The official General Assembly bill history identifies House Bill 1291 as Act 842 and records approval and effectiveness on 9 May 2022. The related Department of Revenue page describes current administration but does not print these enacted changes.

What this does not establish

  • This record summarizes the enacted amendment without treating any threshold as proof that a particular applicant qualifies. The related Department of Revenue record describes current administration and applicant conditions.
  • The currently codified statute page was not opened during this review; the amendment details come from the enacted act and its official bill history.
  • The act does not establish that a named data center holds an exemption certificate.
  • A later proposal is not treated as enacted merely because it was introduced.

Unresolved questions

  • Whether a later enacted act changed the 2031 sunset after this review was not established.

Relationships

Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.

Sources

Primary source

https://www.legis.ga.gov/api/legislation/document/20212022/212211

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