IC 6-2.5-15-5: "Facility"

Sec. 5. As used in this chapter, "facility" means one (1) or more tracts of land in Indiana and:

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

(A) quantum research or commercialization;

(B) quantum safe fiber network equipment;

(C) advanced computing;

(D) quantum research or advanced computing for the defense industry;

(E) the qualified equipment that is placed in the structure or building; or

(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

(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.