{"data":{"id":"us-in/ic-6-3.1-29-6","jurisdiction":"us-in","citation":"IC 6-3.1-29-6","heading":"\"Integrated coal gasification powerplant\"","body":"Sec. 6. As used in this chapter, \"integrated coal gasification powerplant\" means a facility that satisfies all the following requirements:\n(1) The facility is located in Indiana and is a newly constructed energy generating plant.\n(2) The facility converts coal into synthesis gas that can be used as a fuel to generate energy or as a substitute for natural gas.\n(3) The facility uses the synthesis gas as a fuel to generate electric energy or produces synthesis gas that can be used as a substitute for natural gas.\n(4) The facility is dedicated primarily to production of electricity or gas for use by energy utilities serving Indiana retail electric or gas utility consumers.","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#6-3.1-29-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"783f8ecedeb58ffa92ef60813fd961252c23bd93ba4ee49102fbe743693e72c6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-29-5","next":"us-in/ic-6-3.1-29-7"},"notice":"GroundRules: Original legal text. Not legal advice."}