{"data":{"id":"us-in/ic-6-3.1-29-10","jurisdiction":"us-in","citation":"IC 6-3.1-29-10","heading":"\"Qualified investment\"","body":"Sec. 10. As used in this chapter, \"qualified investment\" means a taxpayer's expenditures for:\n(1) all real and tangible personal property incorporated in and used as part of an integrated coal gasification powerplant or a fluidized bed combustion technology; and\n(2) transmission equipment and other real and personal property located at the site of an integrated coal gasification powerplant or a fluidized bed combustion technology that is employed specifically to serve the integrated coal gasification powerplant or fluidized bed combustion technology.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 29. Coal Gasification Technology Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-29-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5cb635635cdad46b0be0eca9413446a6541fe2371fda79e1311d81ef0945d99b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-29-9","next":"us-in/ic-6-3.1-29-11"},"notice":"GroundRules: Original legal text. Not legal advice."}