IC 6-3.1-45-3: "Qualified investment"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- 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