{"data":{"id":"us-in/ic-6-3.1-45-3","jurisdiction":"us-in","citation":"IC 6-3.1-45-3","heading":"\"Qualified investment\"","body":"Sec. 3. As used in this chapter, \"qualified investment\" means a taxpayer's expenditures incurred in the manufacture of a small modular nuclear reactor in Indiana.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-45-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cf11a1b36e8da6be05c0f779a62d89836d0f68ba0e4d3fe336756130e9ac49ad","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-45-2","next":"us-in/ic-6-3.1-45-4"},"notice":"GroundRules: Original legal text. Not legal advice."}