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Indiana · Snapshot 2026

IC 6-3.1-45-3: "Qualified investment"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.1. STATE TAX LIABILITY CREDITS
  3. Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit

Sec. 3. As used in this chapter, "qualified investment" means a taxpayer's expenditures incurred in the manufacture of a small modular nuclear reactor in Indiana.

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

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