LIVEResearch desk operatingU-37425Entergy LA filing · 7.2 GW load additionRICHLANDHyperion phase 3 permit acceptedCADDOSTACK substation civil mobilisingW. FELICIANAHut 8 River Bend hearing 06/03
Reference · Glossary

The terms of art, defined plainly.

24 entries. Every term we use in briefs that a generalist reader might not know cold.

ABCDEFGHIJKLMNOPQRSTUVWXYZ24 terms · last updated 11 May 2026
Act 730 (Louisiana)
Act 730 (Louisiana)

Louisiana law passed in the 2024 Regular Session that provides a 20-year (renewable to 30) state and local sales/use tax exemption for approved data centers.

Full entry →
AEP SWEPCO (Southwestern Electric Power Company)
AEP SWEPCO (Southwestern Electric Power Company)

The AEP subsidiary that serves northwest Louisiana and is the utility of record for Amazon's $12B Caddo + Bossier data center campuses.

Full entry →
BCS
Behind-the-cooler storage

Phase-change water storage integrated into a campus chilled-water loop.

BTM
Behind-the-meter

Generation or storage on the customer side of the utility meter; not part of integrated resource planning.

Cleco Power
Cleco Power

Investor-owned utility serving central Louisiana including Rapides Parish and parts of Acadiana.

Full entry →
Entergy Louisiana
Entergy Louisiana

The Entergy Corporation subsidiary that serves much of north and southeast Louisiana, and the utility of record for Meta Hyperion and Hut 8 River Bend.

Full entry →
FSP
Fair Share Plus

Entergy LA's cost-allocation framework for large discrete loads, governing how new firm load contributes to the rate base.

GPU cluster
GPU cluster

A networked group of graphics processing units (typically NVIDIA H100/H200/B200/B300 class) used for large-scale AI training and inference.

Full entry →
GW
Gigawatt

1,000 MW; the standard unit for firm load on a hyperscaler campus envelope.

Hyperscale AI data center
Hyperscale AI data center

A purpose-built data center campus exceeding ~100 MW IT load, optimized for high-density AI training and inference workloads.

Full entry →
Hyperscaler
Hyperscaler

Term of art for the top-tier cloud and AI operators (Amazon, Microsoft, Google, Meta, Oracle) that operate hyperscale data centers.

Full entry →
Industrial Tax Exemption Program (ITEP)
Industrial Tax Exemption Program (ITEP)

Louisiana program providing ad-valorem property-tax exemption on qualifying manufacturing capex, subject to local approval.

Full entry →
IRP
Integrated resource plan

Multi-year forecast of generation, transmission, and load required of an IOU by the LPSC.

LDEQ
LA Dept. of Environmental Quality

State permitting authority for air, water, waste, and wetlands.

LED
LA Economic Development

State agency administering incentive packages (QJ, RPC, EZ).

Louisiana Economic Development (LED)
Louisiana Economic Development (LED)

The Louisiana state agency that certifies data center projects, administers Act 730, and operates the Quality Jobs payroll-rebate program.

Full entry →
LPSC
LA Public Service Commission

Elected five-member body regulating IOUs and cooperatives in the state.

Megawatt (MW) and Gigawatt (GW)
Megawatt (MW) and Gigawatt (GW)

Units of power — 1 GW = 1,000 MW. Louisiana AI projects are now sized in MW (single campus) and GW (multi-site portfolios).

Full entry →
MW
Megawatt

Unit of electrical power. A 2 GW campus = 2,000 MW firm load.

PILOT (Payment in Lieu of Taxes)
PILOT (Payment in Lieu of Taxes)

A negotiated parish-level agreement that substitutes a set payment schedule for full ad-valorem property taxes during a project's early years.

Full entry →
PoR
Publication of record

A media outlet whose reporting we treat as B-grade until a primary source surfaces.

QJ
Quality Jobs program

LED rebate of 4–6% of new payroll for qualifying capital projects.

Quality Jobs Program
Quality Jobs Program

Louisiana payroll-rebate program providing up to 6% rebate on payroll for new direct jobs above set wage thresholds.

Full entry →
RPC
Restoration Property Credit

Local property-tax abatement available to industrial projects > $25M capex.