Act 730 (Louisiana)
Act 730 of the 2024 Regular Session amended La. R.S. 47:305.73 to give approved data centers a state and local sales and use tax rebate on qualifying equipment and development costs, effective July 1, 2024. Act 11 of the 2024 Third Extraordinary Session converted it to an exemption for taxable periods beginning on and after January 1, 2025. Eligibility requires Louisiana Economic Development certification and a sworn attestation of at least $200M of new capital investment between July 1, 2024 and July 1, 2029 and at least 50 new direct, permanent Louisiana jobs.
Plain-English definition
The 2024 Louisiana act that added data centers to La. R.S. 47:305.73, now a 20-year (renewable to 30) state and local sales/use tax exemption for LED-certified data centers.
Why it matters in Louisiana
LouisianAI uses this term to connect Louisiana AI infrastructure, utility, incentive, workforce, and public-record pages without forcing readers to know data-center or regulatory jargon first.
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