{"data":{"id":"us-in/ic-6-1.1-8.2-1","jurisdiction":"us-in","citation":"IC 6-1.1-8.2-1","heading":"\"Qualified expenditures\" defined","body":"Sec. 1. (a) As used in this chapter, \"qualified expenditures\" means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer.\n(b) The term includes, but is not limited to, the following:\n(1) Expenses for:\n(A) labor;\n(B) materials; or\n(C) overhead;\nthat are incurred by a taxpayer in the maintenance or improvement of a railcar owned or used by the taxpayer.\n(2) Payments made by a taxpayer to others for the purpose of performing the maintenance or improvement of a railcar.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 8.2. Credit for Railroad Car Maintenance and Improvements"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-8.2-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4c99b160262b62019af604fd601ad31c98fa53816e16272624408273f47eda9f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8.1-3","next":"us-in/ic-6-1.1-8.2-2"},"notice":"GroundRules: Original legal text. Not legal advice."}