{"data":{"id":"us-in/ic-6-1.1-45-7","jurisdiction":"us-in","citation":"IC 6-1.1-45-7","heading":"\"Qualified investment\"","body":"Sec. 7. As used in this chapter, \"qualified investment\" means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:\n(1) The purchase of a building.\n(2) The purchase of new manufacturing or production equipment.\n(3) Costs associated with the repair, rehabilitation, or modernization of an existing building and related improvements.\n(4) Onsite infrastructure improvements.\n(5) The construction of a new building.\n(6) Costs associated with retooling existing machinery.\n(7) In the case of an entrepreneur and enterprise district, the purchase of:\n(A) new information technology equipment (as defined in IC 6-1.1-12.1-1);\n(B) new logistical distribution equipment (as defined in IC 6-1.1-12.1-1); or\n(C) new research and development equipment (as defined in IC 6-1.1-12.1-1).","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 45. Enterprise Zone Investment Deduction"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-45-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a840f85df13d1535421762c3667cc4c4061ab7cb442c510f18161a25bff8a641","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-45-6.6","next":"us-in/ic-6-1.1-45-8"},"notice":"GroundRules: Original legal text. Not legal advice."}