Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-13.4

"Quantum computing research, advanced computing, and

Official textiga.in.govlast amended 2025

defense infrastructure network"
Effective 1-1-2026.
Revisor's Note: The effective date of IC 6-2.5-15-13.4 was changed to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 13.4. As used in this chapter, "quantum computing research, advanced computing, and defense infrastructure network" means the quantum safe fiber network between two (2) or more facilities using qualified equipment to create and connect qualified facilities to a quantum safe fiber network that create a minimum qualified investment of at least fifty million dollars ($50,000,000) on or before the fifth anniversary of the issuance of the specific transaction award certificate by the corporation. The term includes the land, buildings, site improvements, permitting, lease payments, site characterization and assessment, engineering and design, quantum safe fiber network equipment, rights-of-way, and any other required access, used directly to be a part of:

# (1)

a qualified advanced computing or a qualified quantum computing research initiative within Indiana;

# (2)

the deployment or expansion of advanced computing, within Indiana;

# (3)

the expansion of the defense industry within Indiana; or

# (4)

the quantum computing research, advanced computing and defense infrastructure network connected to and used for:

# (A)

quantum research (including computing, communication, and networking);

# (B)

advanced computing; or

# (C)

defense infrastructure network;
at or related to the federal or state of Indiana military installations, research universities, I-Light, or any other Department of Defense or Indiana National Guard installation within Indiana.
As added by P.L.178-2025, SEC.13.

Amendment history

As added by P.L.178-2025, SEC.13.

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