Indiana Statutes
§ 6-3.1-38.1-4 — "Qualified railroad expenditures"
Indiana § 6-3.1-38.1-4
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 38.1Railroad Tax Credit for Qualified Infrastructure
This text of Indiana § 6-3.1-38.1-4 ("Qualified railroad 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 § 6-3.1-38.1-4 (2026).
Text
As used in this chapter, "qualified railroad
expenditures" means gross expenditures for maintenance,
reconstruction, or replacement of railroad infrastructure, including
track, roadbed, bridges, crossings, signals, industrial leads and sidings,
and track related structures, owned or leased by a Class II or Class III
railroad located in Indiana. The term does not include expenditures
used to generate a federal tax credit or expenditures funded by a state
or federal grant.
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Legislative History
As added by P.L.173-2025, SEC.2.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3.1-38.1-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-38.1-4.