{"data":{"id":"us-in/ic-6-3.1-30-5","jurisdiction":"us-in","citation":"IC 6-3.1-30-5","heading":"\"Relocation costs\"","body":"Sec. 5. As used in this chapter, \"relocation costs\" means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. The term includes:\n(1) moving costs and related expenses;\n(2) the purchase of new or replacement equipment;\n(3) capital investment costs; and\n(4) property assembly and development costs, including:\n(A) the purchase, lease, or construction of buildings and land;\n(B) infrastructure improvements; and\n(C) site development costs.\nThe term does not include any costs that do not directly result from the relocation of the business to a location in Indiana.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30. Headquarters Relocation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9333b3308cc1dd2c2e1ecc7f5beefceab7fff5100f4065701b739774dfa7272d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30-4","next":"us-in/ic-6-3.1-30-6"},"notice":"GroundRules: Original legal text. Not legal advice."}