Revisor's Note: The effective date of amendment of IC 6-2.5-15-5 by P.L.178-2025, SEC.4 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

1. (1) or more tracts of land in Indiana and:

2. (1) a structure or building contained on the land used specifically for:

   1. (A) quantum research or commercialization;
   2. (B) quantum safe fiber network equipment;
   3. (C) advanced computing;
   4. (D) quantum research or advanced computing for the defense industry;
   5. (E) the qualified equipment that is placed in the structure or building; or

   6. (F) one (1) or more quantum safe fiber networks;

      including any structures and personal property contained on the land that is required to operate a quantum safe fiber network; and

3. (2) any structures and personal property contained on the land for the operation of a data center;

   in either a single location or multiple distributed locations.

Sec. 5. As used in this chapter, "facility" means one

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.4.