Incentives
Louisiana data center incentives — full reference
Every meaningful incentive in the Louisiana data center stack, explained independently, with primary sources.
Act 730 — Sales & Use Tax Exemption
20-year (renewable to 30) state and local sales/use tax exemption for approved data centers. Capex floor: $200M. Jobs floor: 50.
Stacking strategy (Quality Jobs + PILOT + ITEP)
How Meta, Amazon, and Hut 8 stack Act 730 with payroll rebates and parish-level ad-valorem relief.
Quality Jobs Program
Up to 6% payroll rebate on net new direct jobs above wage thresholds, 5+5 years.
Industrial Tax Exemption Program (ITEP)
State-level ad-valorem exemption of up to 80% on qualifying property, subject to local approval.
Parish PILOT agreements
Negotiated Payments-in-Lieu-of-Taxes structures, typical 80–100% ad-valorem relief in years 1–5.
LPSC utility tariffs
Special tariff filings that recover project-specific power and transmission costs from the data center customer rather than residential ratepayers.