Bottoms Opens Door to Data Center Tax Review
Georgia's governor-elect did not rule out reexamining state tax incentives for data centers after proposing a construction moratorium during her campaign.
Updated on Nov. 9, 2026 in Data Centers
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Governor-elect Keisha Lance Bottoms did not rule out reexamining state tax incentives given to data centers when she spoke at the state Capitol. During her campaign she proposed a moratorium on new data center construction.
Why it matters
Georgia's policy on data centers has been contested, with the Legislature passing a bill in 2024 to pause sales tax breaks on data center equipment that Gov. Brian Kemp vetoed. Bottoms' openness to revisiting incentives signals the issue may return when the 2027 session begins.
The 2024 Georgia bill to pause sales tax breaks on data center equipment was vetoed by Gov. Brian Kemp, who said it would undermine businesses. Bottoms has not said what specific changes she would pursue to the incentives.
The players
Keisha Lance Bottoms
Keisha Lance Bottoms is Georgia's governor-elect, who campaigned on proposing a moratorium on new data center construction.
Brian Kemp
Brian Kemp is the Republican governor of Georgia who vetoed the 2024 bill to pause data center sales tax breaks.
The details
Bottoms said, "I'm certain that all things related to data centers will be on the table," when asked about the incentives. Earlier in 2026 the Legislature tried again to pass bills to rein in data centers, but those measures did not pass.
Timeline
2024: Legislature passes bill pausing data center sales tax breaks; Gov. Brian Kemp vetoes it.
Earlier in 2026: Legislature attempts bills to rein in data centers; they fail to pass.
Nov. 6, 2026: Bottoms speaks at the state Capitol and does not rule out reviewing tax incentives.
Jan. 11, 2027: The 2027 legislative session begins.
Big Picture
Bottoms' stance continues the debate Kemp's 2024 veto started over whether Georgia's sales tax breaks for data center equipment should be paused. The question now shifts to the incoming administration ahead of the 2027 session.
Changes to data center tax breaks could affect state revenue and the electricity and land demands tied to new facilities in Georgia. Residents and businesses will be able to track any proposals as the 2027 session opens.
The takeaway
Policy on data centers in Georgia remains unsettled, with the new governor signaling that tax incentives are open to review. Watch the 2027 session for concrete proposals.
What happens next
Bottoms will be sworn into office, and the 2027 legislative session begins Jan. 11, 2027, when data center incentives could be taken up again.
Further reading
For more background on the debate, see the Data Centers section on tax incentives and development policy.
Source note: This article includes information reported by Georgia Public Broadcasting.
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