Louisiana Leading the Next Generation of Data Centers

During the 2024 session, the State Legislature passed a new statute with broad bipartisan support that is designed to create competitive advantages for Louisiana in the national data center site selection sweepstakes:

• Act 730 provides a state and local sales and use tax exemption on the purchase or lease of data center equipment and software.

• • Initial term of 20 years with the option to renew for an additional 10 years.
  • Data center must be located in Louisiana and certified by LED.
  • Eligible purchases made on or after July 1, 2024.
  • The project must create 50 direct, permanent new in-state jobs and spend at least $200 million in new capital investment in Louisiana by July 1, 2029.

• LED FastStart, one of the nation’s top workforce development solutions provides customized employee recruitment, training development and delivery at no cost to the company.

Gov. Jeff Landry called a special legislative session in November 2024 to consider the most consequential pro-business fiscal reform proposal ever put forth by the State of Louisiana. According to a Tax Foundation analysis conducted at the request of the State, the proposed changes would take Louisiana’s national Business Tax Climate ranking from No. 40 to the Top 20. Among the legislative proposals adopted:

• Reduced Corporate Tax Rates to the second lowest in the nation at 5.5%, a significant cut from the current 7.5% rate.
• Reduced Personal Income Tax Rates to the second lowest in the nation at a 3% flat rate, with a timeline for eliminating personal income taxes entirely.

Data centers located in Louisiana also benefit from:

• No. 1 and 2 Tech Talent Pipeline, 2023 and 2024, Business Facilities
• No. 1 Lowest Industrial Electricity Prices, U.S. Energy Information Administration
• Large-scale industrial water availability at sites across the state
• Certified development-ready sites available in every region. Explore them in-depth here.

At Louisiana Economic Development, supporting Louisiana’s small businesses isn’t just a priority — it’s part of our mission. We are committed to ensuring local vendors, subcontractors, and suppliers have access to the major projects driving growth across our state. By connecting small businesses to opportunities in manufacturing, infrastructure, energy, and emerging industries, LED helps Louisiana companies grow, compete, and thrive.

Stay connected and be ready to take part in what’s next.

Subscribe Now