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Indiana Code — Title 6 (Taxation)

IC 6-1.1-45-7

"Qualified investment"

Official textiga.in.govlast amended 11 subsections

Sec. 7. As used in this chapter, "qualified investment" means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:

# (1)

The purchase of a building.

# (2)

The purchase of new manufacturing or production equipment.

# (3)

Costs associated with the repair, rehabilitation, or modernization of an existing building and related improvements.

# (4)

Onsite infrastructure improvements.

# (5)

The construction of a new building.

# (6)

Costs associated with retooling existing machinery.

# (7)

In the case of an entrepreneur and enterprise district, the purchase of:

# (A)

new information technology equipment (as defined in IC 6-1.1-12.1-1);

# (B)

new logistical distribution equipment (as defined in IC 6-1.1-12.1-1); or

# (C)

new research and development equipment (as defined in IC 6-1.1-12.1-1).
As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.14.

Amendment history

As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.14.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-43-3 · Forfeiture of incentive
  2. 6-1.1-43-4 · Restoration of incentive
  3. 6-1.1-45-1 · Definition applicability
  4. 6-1.1-45-2 · "Base year assessed value"
  5. 6-1.1-45-3 · "Corporation"
  6. 6-1.1-45-3.5 · "District business"
  7. 6-1.1-45-4 · "Enterprise zone"
  8. 6-1.1-45-5 · "Enterprise zone location"
  9. 6-1.1-45-6 · "Enterprise zone property"
  10. 6-1.1-45-6.2 · "Entrepreneur and enterprise district"
  11. 6-1.1-45-6.4 · "Entrepreneur and enterprise district location"
  12. 6-1.1-45-6.6 · "Entrepreneur and enterprise district property"
  13. 6-1.1-45-7 · "Qualified investment"
  14. 6-1.1-45-8 · "Zone business"
  15. 6-1.1-45-9 · Eligibility for deduction; amount; conditions; approval by
  16. 6-1.1-45-10 · Deduction application; extension
  17. 6-1.1-45-11 · Eligibility; appeals
  18. 6-1.1-45-12 · Deduction limitation; claiming deduction after expiration…
  19. 6-1.1-45.5-1 · Definitions
  20. 6-1.1-45.5-2 · Form and content of petition
  21. 6-1.1-45.5-3 · County auditor action on petition; correction of defects;
  22. 6-1.1-45.5-4 · County property tax assessment board of appeals hearing;
  23. 6-1.1-45.5-5 · County property tax assessment board of appeals
  24. 6-1.1-45.5-6 · Review and recommendation by fiscal body; notice;
  25. 6-1.1-45.5-7 · Review and action by department of local government…
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