We present a formalism of Galilean quantum mechanics in non-inertial
reference frames and discuss its implications for the equivalence principle.
This extension of quantum mechanics rests on the Galilean line group, the
semidirect product of the real line and the group of analytic functions from
the real line to the Euclidean group in three dimensions. This group provides
transformations between all inertial and non-inertial reference frames and
contains the Galilei group as a subgroup. We construct a certain class of
unitary representations of the Galilean line group and show that these
representations determine the structure of quantum mechanics in non-inertial
reference frames. Our representations of the Galilean line group contain the
usual unitary projective representations of the Galilei group, but have a more
intricate cocycle structure. The transformation formula for the Hamiltonian
under the Galilean line group shows that in a non-inertial reference frame it
acquires a fictitious potential energy term that is proportional to the
inertial mass, suggesting the equivalence of inertial mass and gravitational
mass in quantum mechanics