§ 6-3.1-29-6 — "Integrated coal gasification powerplant"

Indiana § 6-3.1-29-6

• Jurisdiction: Indiana
• Art. 3.1: STATE TAX LIABILITY CREDITS
• Ch. 29: Coal Gasification Technology Investment Tax Credit

Text

As used in this chapter, "integrated coal
gasification powerplant" means a facility that satisfies all the following
requirements:
(1) The facility is located in Indiana and is a newly constructed
energy generating plant.
(2) The facility converts coal into synthesis gas that can be used
as a fuel to generate energy or as a substitute for natural gas.
(3) The facility uses the synthesis gas as a fuel to generate electric
energy or produces synthesis gas that can be used as a substitute
for natural gas.
(4) The facility is dedicated primarily to production of electricity
or gas for use by energy utilities serving Indiana retail electric or
gas utility consumers.

Legislative History

As added by P.L.191-2005, SEC.15. Amended by P.L.175-2007, SEC.4.