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Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-3

"Eligible data center costs"

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 6-2.5-15-3 by P.L.178-2025, SEC.3 was changed to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 3. As used in this chapter, "eligible costs" means expenditures made:

# (1)

after December 31, 2018, for the development, acquisition, construction, and operation of a facility to be used as a qualified data center, including costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center; or

# (2)

after January 1, 2026, for the development, acquisition, construction, and operation of a facility to be used as part of a quantum computing research, advanced computing, and defense infrastructure network that is connected by quantum safe fiber network equipment and used for quantum research or advanced computing at, or related to, a qualified military installation in Indiana or the I-Light network, including costs of all quantum safe fiber network equipment, rights-of-way, conduit, other required access, land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively as part of a 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.3; P.L.213-2025, SEC.71.

Amendment history

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.3; P.L.213-2025, SEC.71.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
  2. 6-2.5-13-2 · Repealed
  3. 6-2.5-13-3 · Sourcing of purchases of direct mail
  4. 6-2.5-14-1 · Establishment of amnesty program
  5. 6-2.5-14-2 · Deadline for action by taxpayer
  6. 6-2.5-14-3 · Taxpayer requirements
  7. 6-2.5-14-4 · Benefits to amnesty participants
  8. 6-2.5-14-5 · Amnesty binding on the state
  9. 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
  10. 6-2.5-15-0.5 · "Advanced computing"
  11. 6-2.5-15-1 · "Corporation"
  12. 6-2.5-15-2 · "Data center equipment"
  13. 6-2.5-15-3 · "Eligible data center costs"
  14. 6-2.5-15-4 · "Entity"
  15. 6-2.5-15-5 · "Facility"
  16. 6-2.5-15-5.7 · "I-Light"
  17. 6-2.5-15-6 · "Interest in qualified data center"
  18. 6-2.5-15-6.5 · "Interest in a quantum computing research, advanced
  19. 6-2.5-15-7 · "Operator"
  20. 6-2.5-15-8 · "Owner"
  21. 6-2.5-15-9 · "Qualified colocation tenant"
  22. 6-2.5-15-10 · "Qualified data center"
  23. 6-2.5-15-11 · "Qualified data center equipment"
  24. 6-2.5-15-12 · "Qualified data center user"
  25. 6-2.5-15-13 · "Qualified investment"
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