{"data":{"id":"us-in/ic-6-3.1-17.1-3","jurisdiction":"us-in","citation":"IC 6-3.1-17.1-3","heading":"\"Qualified historic structure\"","body":"Sec. 3. As used in this chapter, \"qualified historic structure\" means any building that is:\n(1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code);\n(2) individually listed on the register of Indiana historic sites and historic structures; or\n(3) located in, and contributes to, a district listed in the register of Indiana historic sites and historic structures.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 17.1. Historic Rehabilitation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-17.1-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"bfaaee19fd733114639198867e124bd7b01e69ef7d2fbcab1a3e1d7e4a5f6d44","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-17.1-2","next":"us-in/ic-6-3.1-17.1-4"},"notice":"GroundRules: Original legal text. Not legal advice."}