House Bill 1192 prohibits the Commissioner of the Department of Revenue from issuing any new sales tax exemptions for certain high-technology data center equipment between July 1, 2024 and June 30, 2026 unless a high-technology data center customer is subject to an ongoing contract that was entered into prior to July 1, 2024. 

The bill also revises the new quality job requirement for the exemption by requiring the job to be currently located in Georgia but not previously, have a regular work week of 30 hours or more, and pays at or above 150 percent of the average wage of the county in which the job is located.

House Bill 1192 also creates the Special Commission on Data Center Energy Planning within the Department of Economic Development. The commission would be composed of 14 members who will review existing electric grid and energy supply, make recommendations for data center location, and determine perceptions of adequacy of data center capacity in Georgia.