Bank of America Plaza is a supertall skyscraper between Midtown Atlanta and Downtown Atlanta. At 311.8 m (1,023 ft), as of February 2024 the tower is the 23rd tallest building in the United States, the tallest building in the Southeastern region of the United States, and the tallest building in any U.S. state capital, overtaking the 250 m (820 ft), 50-story One Atlantic Center in height, which held the record as Georgia's tallest building. It has 55 stories of office space and was completed in 1992, when it was called NationsBank Plaza. Originally intended to be the headquarters for Citizens & Southern National Bank, it became NationsBank's property following its formation in the 1991 hostile takeover of C&S/Sovran by NCNB.

Downtown Atlanta is the central business district of Atlanta, Georgia, United States. The largest of the city's three commercial districts, it is the location of many corporate and regional headquarters; city, county, state, and federal government facilities; Georgia State University; sporting venues; and most of Atlanta's tourist attractions. It measures approximately four square miles, and had 26,850 residents as of 2017. Similar to other central business districts in the United States, it has recently undergone a transformation that includes the construction of new condos and lofts, renovation of historic buildings, and arrival of new residents and businesses.