Indiana Code — Title 6 (Taxation)
IC 6-2.5-15-0.5
"Advanced computing"
Effective 1-1-2026.
Revisor's Note: The effective date of IC 6-2.5-15-0.5 was changed to 1-1-2026 by
P.L.213-2025, SEC.337.
Sec. 0.5. As used in this chapter, "advanced computing" means a computational method or technology, including hardware, software, and quantum safe fiber network equipment, that is designed, engineered, and installed to solve large, complex problems or process large data sets, including quantum computing, artificial intelligence, edge computing, and
computational sets that use entanglement nodes that are beyond the capability of classical digital computational computing.
As added by P.L.178-2025, SEC.2.
Amendment history
As added by P.L.178-2025, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-12-14 · Sourcing of telecommunications service sold call by call
- 6-2.5-12-15 · Sourcing of telecommunications service sold on other…
- 6-2.5-12-16 · Sourcing of particular types of telecommunications…
- 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
- 6-2.5-13-2 · Repealed
- 6-2.5-13-3 · Sourcing of purchases of direct mail
- 6-2.5-14-1 · Establishment of amnesty program
- 6-2.5-14-2 · Deadline for action by taxpayer
- 6-2.5-14-3 · Taxpayer requirements
- 6-2.5-14-4 · Benefits to amnesty participants
- 6-2.5-14-5 · Amnesty binding on the state
- 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
- 6-2.5-15-0.5 · "Advanced computing"
- 6-2.5-15-1 · "Corporation"
- 6-2.5-15-2 · "Data center equipment"
- 6-2.5-15-3 · "Eligible data center costs"
- 6-2.5-15-4 · "Entity"
- 6-2.5-15-5 · "Facility"
- 6-2.5-15-5.7 · "I-Light"
- 6-2.5-15-6 · "Interest in qualified data center"
- 6-2.5-15-6.5 · "Interest in a quantum computing research, advanced
- 6-2.5-15-7 · "Operator"
- 6-2.5-15-8 · "Owner"
- 6-2.5-15-9 · "Qualified colocation tenant"
- 6-2.5-15-10 · "Qualified data center"