§ 6-2.5-15-13.4 — "Quantum computing research, advanced computing, and defense infrastructure network"

Indiana § 6-2.5-15-13.4

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 15: Gross Retail and Use Tax Exemption For Data Center

Text

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.

Legislative History

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