Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.

1. (1) qualified data center, the aggregate nonduplicative eligible costs expended by any entity with an interest in the qualified data center; or
2. (2) quantum computing research, advanced computing, and defense infrastructure network, the aggregate nonduplicative eligible costs expended by any entity with an interest in the quantum computing research, advanced computing, and defense infrastructure network.

Revisor's Note: The effective date of amendment of IC 6-2.5-15-13 by P.L.178-2025, SEC.10 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 13. As used in this chapter, "qualified investment" means, with respect to a:

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.10.