Indiana § 6-3.1-30-5 "Relocation costs"

Indiana Statutes

§ 6-3.1-30-5 — "Relocation costs"

Indiana § 6-3.1-30-5

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 30Headquarters Relocation Tax Credit

This text of Indiana § 6-3.1-30-5 ("Relocation costs") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3.1-30-5 (2026).

Text

As used in this chapter, "relocation costs" means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. The term includes:

(1)moving costs and related expenses;

(2)the purchase of new or replacement equipment;

(3)capital investment costs; and

(4)property assembly and development costs, including:

(A)the purchase, lease, or construction of buildings and land;

(B)infrastructure improvements; and

(C)site development costs. The term does not include any costs that do not directly result from the relocation of the business to a location in Indiana.

Free access — add to your briefcase to read the full text and ask questions with AI

As used in this chapter, "relocation costs"
means the reasonable and necessary expenses incurred by an eligible
business for a qualifying project. The term includes:
(1) moving costs and related expenses;
(2) the purchase of new or replacement equipment;
(3) capital investment costs; and
(4) property assembly and development costs, including:
(A) the purchase, lease, or construction of buildings and land;
(B) infrastructure improvements; and
(C) site development costs.
The term does not include any costs that do not directly result from the
relocation of the business to a location in Indiana.