Indiana Code — Title 6 (Taxation)
IC 6-2.5-15-15
Requirement for qualified data center user to enter into an
agreement with the corporation; required provisions
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 6-2.5-15-15 by P.L.178-2025, SEC.15 was changed to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate:
# (1)
The corporation shall require the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator, as applicable, to enter into an agreement with the corporation as a condition of receiving a specific transaction award certificate under this chapter.
# (2)
The agreement with the corporation must include:
# (A)
a detailed description of the project that is the subject of the agreement that includes documentation of compliance with the requirement that the investment be specific to infrastructure for the Indiana defense industry or quantum computing research or advanced computing;
# (B)
the duration of the specific transaction award certificate and the first taxable year for which the award provided by this chapter may be used; and
# (C)
a requirement that the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator, as applicable, annually report to the corporation on the amount of taxes that were not paid by the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator in connection with the purchase of data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment, as applicable.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.15.
Amendment history
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.15.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-2.5-15-11 · "Qualified data center equipment"
- 6-2.5-15-12 · "Qualified data center user"
- 6-2.5-15-13 · "Qualified investment"
- 6-2.5-15-13.2 · "Quantum safe fiber network"
- 6-2.5-15-13.3 · "Quantum safe fiber network equipment"
- 6-2.5-15-13.4 · "Quantum computing research, advanced computing, and
- 6-2.5-15-14 · Specific transaction award certificate to make purchases…
- 6-2.5-15-15 · Requirement for qualified data center user to enter into…
- 6-2.5-15-16 · Sales tax exemption
- 6-2.5-15-17 · Procedures for claiming the credit; exemption certificate
- 6-2.5-15-18 · Notice of noncompliance; assessment
- 6-2.5-15-19 · Continuing effect of specific transaction award…
- 6-2.5-15-20 · Economic and fiscal impact study
- 6-3-1-1 · Short title
- 6-3-1-2 · Construction of definitions
- 6-3-1-2.5 · "Armed forces of the United States"
- 6-3-1-2.7 · "National Guard"
- 6-3-1-3 · Repealed
- 6-3-1-3.1 · Repealed
- 6-3-1-3.5 · "Adjusted gross income"