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Indiana · Snapshot 2026

IC 6-2.5-15-13.2: "Quantum safe fiber network"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment

Sec. 13.2. As used in this chapter, "quantum safe fiber network" means a fiber network that includes each of the following attributes:

(1) A deployed fiber infrastructure comprised of:

(A) standard single mode optical fibers (G.652.D) that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended);

(B) flexgrid reconfigurable photonic layer; and

(C) only coherent optical transponders with FIPS 140-3 certified L1 encryption (OTNsec) with support for external key from quantum key distribution servers that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended);

on electronics and glass.

(2) A fiber infrastructure that is connected to:

(A) a military installation of the United States of America;

(B) the Indiana National Guard;

(C) another military outlet or I-Light; or

(D) an institution of higher learning conducting quantum computing research or advanced computing research.

(3) A network engineered with physical intermediate access points (nodes) not more than sixty (60) miles apart.

(4) A network with physical intermediate access points (nodes) equipped with physical access control and remote monitoring.

(5) A network with quantum key distribution (QKD) servers deployed on every fiber span.

(6) A network that is not used for residential broadband and limited in use to less than fifteen percent (15%) for commercial broadband (ISP) applications.

(7) A network that complies with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144) as amended.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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