{"data":{"id":"us-in/ic-6-3.1-37.2-3","jurisdiction":"us-in","citation":"IC 6-3.1-37.2-3","heading":"\"Qualified investment\"","body":"Sec. 3. As used in this chapter, \"qualified investment\" means the amount of the taxpayer's expenditures for development of property located within a mine reclamation site.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 37.2. Mine Reclamation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-37.2-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d408cf3eda48e8325147fff067bc5428373384eabb4f81f71c5f91ae12477382","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-37.2-2","next":"us-in/ic-6-3.1-37.2-4"},"notice":"GroundRules: Original legal text. Not legal advice."}