To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department:

1. (1) information verifying that the taxpayer's qualified investment was made with respect to a small modular nuclear reactor that will be manufactured in Indiana; and
2. (2) all information that the department determines is necessary for the calculation of the credit provided by this chapter.

As added by P.L.217-2025, SEC.1.