Georgia SB436 suspends new sales and use tax exemptions for data centers from July 1, 2026 through June 30, 2027, and prohibits local governments from entering into nondisclosure agreements related to data center water and electricity usage. The bill is part of a wave of Georgia data center legislation in 2026 — the Senate also passed SB410 to outright end tax exemptions, while the House passed HB1063 (159-5) requiring data centers to pay down payments and sign longer contracts covering infrastructure costs. VERIFIED 2026-05-26: Georgia adjourned sine die Apr 3, 2026 with no data center regulation enacted; SB 436 (suspend tax exemptions + ban NDAs) died in Senate Finance and HB 1063 died in the Senate after crossover.
Requires electric utilities and new data centers (100+ MWH peak annual demand) to agree on contract terms that shield other power customers from construction and operation costs. Includes minimum billing requirements, performance/credit provisions, and termination protections. Passed Georgia House 159-5, now in Senate.
Bipartisan bill H0739 would limit sales tax exemptions to data center-specific equipment (excluding construction materials), sunset the exemption in 2036, and require data centers built after March 2026 to pay power rates that fully cover utility costs (proposed by Meta / Diode Ventures). Rep. Mickelsen separately introduced a bill to prevent the Idaho PUC from approving any new customer requiring 20+ MW without proving it would not raise rates for other customers. Multiple bills addressing tax breaks, water usage reporting, and rate protection.