Side-by-side
Louisiana vs Texas data center incentives
Louisiana and Texas both compete for hyperscale AI and cloud campuses, but the incentive mechanics differ. Louisiana stacks a statutory sales/use tax exemption (Act 730), payroll rebates, ad-valorem relief, parish PILOTs, and LPSC utility tariffs. Texas relies on local property-tax abatements, sales-tax exemptions on qualifying equipment in enterprise zones, and the post-2022 Texas Jobs, Energy, Technology, and Innovation (JETI) program for large capital projects.
Use this page for policy research only. Every figure should be verified against Louisiana R.S. 47:305.73, LED certification records, parish council minutes, and the current Texas Comptroller / local abatement filings before underwriting.
| Attribute | Louisiana | Texas |
|---|---|---|
| Primary sales/use tax relief | Act 730 (R.S. 47:305.73): 20-year state + local sales/use exemption on qualifying equipment, software, and construction; renewable to 30 years with LED certification. | No statewide data-center-specific sales tax exemption comparable to Act 730; local enterprise-zone and manufacturing exemptions vary by county. |
| Property tax relief | ITEP (up to 80% ad-valorem exemption, local approval) plus negotiated parish PILOTs (often 80–100% relief in early years). | Chapter 313 school-district abatements expired in 2022; replacements are project-specific JETI agreements and county / ISD abatements. |
| Payroll incentive | Quality Jobs: up to 6% payroll rebate on net new direct jobs for 5+5 years when stacked with LED certification. | Texas Enterprise Fund grants and local workforce grants; no direct statewide payroll rebate mirroring Quality Jobs. |
| Utility cost recovery | LPSC special tariffs ring-fence generation and transmission for large load (Entergy, SWEPCO, Cleco dockets). | ERCOT market + local transmission upgrades; no LPSC-equivalent statewide tariff stack — costs negotiated with ERCOT TDSPs and generators. |
| Certification gate | LED certification: $200M+ capex (2024–2029 window), 50+ new direct permanent Louisiana jobs. | County / school-board votes and Texas Comptroller JETI agreements; thresholds vary by project. |
| Active hyperscale examples | Meta Hyperion (Richland), Amazon/STACK (Caddo + Bossier), Hut 8 River Bend (West Feliciana), Applied Digital (Rapides). | Meta Temple, Amazon San Antonio / Dallas corridors, Google Midlothian, Microsoft San Antonio — outside Louisiana tracker scope. |
LouisianAI comparison pages cross-link source-backed detail. Verify incentives and regulatory claims against primary filings before commercial use.