Indiana Code — Title 6 (Taxation)
IC 6-2.5-15-6.5
"Interest in a quantum computing research, advanced
computing, and defense infrastructure network"
Effective 1-1-2026.
Revisor's Note: The effective date of IC 6-2.5-15-6.5 was changed to 1-1-2026 by
P.L.213-2025, SEC.337.
Sec. 6.5. As used in this chapter, "interest in a quantum computing research, advanced computing, and defense infrastructure network" means an entity that is the owner of, the operator of, or a qualified colocation tenant in, any element of a quantum safe fiber network or a quantum computing, advanced computing, and defense infrastructure network.
(b) The term includes an interest in a portion of a quantum computing research, advanced computing, and defense infrastructure network.
As added by P.L.178-2025, SEC.6.
Amendment history
As added by P.L.178-2025, SEC.6.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-14-3 · Taxpayer requirements
- 6-2.5-14-4 · Benefits to amnesty participants
- 6-2.5-14-5 · Amnesty binding on the state
- 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
- 6-2.5-15-0.5 · "Advanced computing"
- 6-2.5-15-1 · "Corporation"
- 6-2.5-15-2 · "Data center equipment"
- 6-2.5-15-3 · "Eligible data center costs"
- 6-2.5-15-4 · "Entity"
- 6-2.5-15-5 · "Facility"
- 6-2.5-15-5.7 · "I-Light"
- 6-2.5-15-6 · "Interest in qualified data center"
- 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…