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Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-13

"Qualified investment"

Official textiga.in.govlast amended

Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.
Revisor's Note: The effective date of amendment of IC 6-2.5-15-13 by P.L.178-2025,
SEC.10 was changed to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 13. As used in this chapter, "qualified investment" means, with respect to a:

# (1)

qualified data center, the aggregate nonduplicative eligible costs expended by any entity with an interest in the qualified data center; or

# (2)

quantum computing research, advanced computing, and defense infrastructure network, the aggregate nonduplicative eligible costs expended by any entity with an interest in the quantum computing research, advanced computing, and defense infrastructure network.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.10.

Amendment history

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.10.

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Nearby sections (25 sections)
  1. 6-2.5-15-3 · "Eligible data center costs"
  2. 6-2.5-15-4 · "Entity"
  3. 6-2.5-15-5 · "Facility"
  4. 6-2.5-15-5.7 · "I-Light"
  5. 6-2.5-15-6 · "Interest in qualified data center"
  6. 6-2.5-15-6.5 · "Interest in a quantum computing research, advanced
  7. 6-2.5-15-7 · "Operator"
  8. 6-2.5-15-8 · "Owner"
  9. 6-2.5-15-9 · "Qualified colocation tenant"
  10. 6-2.5-15-10 · "Qualified data center"
  11. 6-2.5-15-11 · "Qualified data center equipment"
  12. 6-2.5-15-12 · "Qualified data center user"
  13. 6-2.5-15-13 · "Qualified investment"
  14. 6-2.5-15-13.2 · "Quantum safe fiber network"
  15. 6-2.5-15-13.3 · "Quantum safe fiber network equipment"
  16. 6-2.5-15-13.4 · "Quantum computing research, advanced computing, and
  17. 6-2.5-15-14 · Specific transaction award certificate to make purchases…
  18. 6-2.5-15-15 · Requirement for qualified data center user to enter into…
  19. 6-2.5-15-16 · Sales tax exemption
  20. 6-2.5-15-17 · Procedures for claiming the credit; exemption certificate
  21. 6-2.5-15-18 · Notice of noncompliance; assessment
  22. 6-2.5-15-19 · Continuing effect of specific transaction award…
  23. 6-2.5-15-20 · Economic and fiscal impact study
  24. 6-3-1-1 · Short title
  25. 6-3-1-2 · Construction of definitions
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