Georgia State Rep. Danny Mathis (R-133) voted in favor of HB 1192 in 2024, legislation authorizing sales and use tax exemptions for qualifying data storage facilities and related equipment projects in Georgia.
The Georgia House passed the bill by a 96-71 vote on Feb. 27, 2024. Mathis voted “yea” on Roll Call No. 580.
According to the text of the legislation, HB 1192 authorized tax exemptions tied to data storage facilities meeting investment and operational requirements under Georgia law.
A 2025 report from Good Jobs First stated that at least 10 states lose more than $100 million annually in tax revenue tied to data center tax incentives and said data center exemptions had become among the largest economic development subsidy programs in several states because facilities require substantial equipment purchases and regular server replacement.
The National Conference of State Legislatures reported that at least 36 states offer tax incentives for data center projects and cited Good Jobs First research estimating that Texas and Virginia each forgo as much as $1 billion annually through data center tax incentives.
Consumer Reports, citing a Bloomberg analysis, reported that some areas with high concentrations of data centers experienced increases in electricity prices over a five-year period.
A 2026 paper examining Georgia data center development stated that growth in large-scale facilities in the Atlanta region raised questions involving water systems, electric grid reliability, zoning, and utility infrastructure planning.
According to his Georgia General Assembly biography, Mathis has served in the Georgia House since 2017.
