Act 730 (Louisiana)

Act 730 of the 2024 Regular Session of the Louisiana Legislature created Louisiana Revised Statute 47:305.73, exempting approved data centers from state and local sales/use tax on qualifying equipment and qualifying development costs. Eligibility requires Louisiana Economic Development certification, a $200M minimum capital investment between July 1, 2024 and July 1, 2029, and at least 50 new direct permanent Louisiana jobs.