Indiana § 6-3.1-38.1-3 "Qualified new rail infrastructure expenditures"

Indiana Statutes

§ 6-3.1-38.1-3 — "Qualified new rail infrastructure expenditures"

Indiana § 6-3.1-38.1-3

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 38.1Railroad Tax Credit for Qualified Infrastructure

This text of Indiana § 6-3.1-38.1-3 ("Qualified new rail infrastructure expenditures") 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 § 6-3.1-38.1-3 (2026).

Text

As used in this chapter, "qualified new rail infrastructure expenditures" means gross expenditures for new rail infrastructure, including:

(1)construction of new track infrastructure such as industrial leads, switches, spurs, sidings, rail loading docks, and transloading structures, and engineering and site preparation involved with servicing new customer locations;

(2)the expansion by a Class II or Class III railroad; or

(3)construction of new track infrastructure involved with servicing new customer locations located in a qualified rural county.

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As used in this chapter, "qualified new rail
infrastructure expenditures" means gross expenditures for new rail
infrastructure, including:
(1) construction of new track infrastructure such as industrial
leads, switches, spurs, sidings, rail loading docks, and
transloading structures, and engineering and site preparation
involved with servicing new customer locations;
(2) the expansion by a Class II or Class III railroad; or
(3) construction of new track infrastructure involved with
servicing new customer locations located in a qualified rural
county.