{"data":{"id":"us-in/ic-6-3.1-17.1-4","jurisdiction":"us-in","citation":"IC 6-3.1-17.1-4","heading":"\"Qualified rehabilitation expenditure\"","body":"Sec. 4. As used in this chapter, \"qualified rehabilitation expenditure\" means the costs and expenses incurred by a qualified taxpayer in the restoration and preservation of a qualified historic structure that are defined as a qualified rehabilitation expenditure in Section 47(c)(2) of the Internal Revenue Code.","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#6-3.1-17.1-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7f26cad21fd32849d6415a542e64be354ac87736f2f9aaaac0fea80771bca43d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-17.1-3","next":"us-in/ic-6-3.1-17.1-5"},"notice":"GroundRules: Original legal text. Not legal advice."}