Italy has published Decree-Law No. 60 of 7 May 2024 in the Official Gazette on urgent provisions for the European Union's cohesion policy. Among other things, the Decree-Law provides for the introduction of tax credits for investment in simplified logistics zones (zone logistiche semplificate - ZLS). The tax credit is equal to up to 40% of investments made in qualifying assets in simplified logistics zones from 8 May 2024 until 15 November 2024. Qualifying assets include new machinery, installations, and equipment to be used in productive facilities located in simplified logistics zones, land, and qualifying business real estate properties.