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Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-5

"Facility"

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 6-2.5-15-5 by P.L.178-2025,
SEC.4 was changed to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 5. As used in this chapter, "facility" means one (1) or more tracts of land in Indiana and:

# (1)

a structure or building contained on the land used specifically for:

# (A)

quantum research or commercialization;

# (B)

quantum safe fiber network equipment;

# (C)

advanced computing;

# (D)

quantum research or advanced computing for the defense industry;

# (E)

the qualified equipment that is placed in the structure or building; or

# (F)

one (1) or more quantum safe fiber networks;
including any structures and personal property contained on the land that is required to operate a quantum safe fiber network; and

# (2)

any structures and personal property contained on the land for the operation of a data center;
in either a single location or multiple distributed locations.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.4.

Amendment history

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.4.

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Nearby sections (25 sections)
  1. 6-2.5-13-3 · Sourcing of purchases of direct mail
  2. 6-2.5-14-1 · Establishment of amnesty program
  3. 6-2.5-14-2 · Deadline for action by taxpayer
  4. 6-2.5-14-3 · Taxpayer requirements
  5. 6-2.5-14-4 · Benefits to amnesty participants
  6. 6-2.5-14-5 · Amnesty binding on the state
  7. 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
  8. 6-2.5-15-0.5 · "Advanced computing"
  9. 6-2.5-15-1 · "Corporation"
  10. 6-2.5-15-2 · "Data center equipment"
  11. 6-2.5-15-3 · "Eligible data center costs"
  12. 6-2.5-15-4 · "Entity"
  13. 6-2.5-15-5 · "Facility"
  14. 6-2.5-15-5.7 · "I-Light"
  15. 6-2.5-15-6 · "Interest in qualified data center"
  16. 6-2.5-15-6.5 · "Interest in a quantum computing research, advanced
  17. 6-2.5-15-7 · "Operator"
  18. 6-2.5-15-8 · "Owner"
  19. 6-2.5-15-9 · "Qualified colocation tenant"
  20. 6-2.5-15-10 · "Qualified data center"
  21. 6-2.5-15-11 · "Qualified data center equipment"
  22. 6-2.5-15-12 · "Qualified data center user"
  23. 6-2.5-15-13 · "Qualified investment"
  24. 6-2.5-15-13.2 · "Quantum safe fiber network"
  25. 6-2.5-15-13.3 · "Quantum safe fiber network equipment"
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