Terms Used In Indiana Code 6-2.5-15-13

• eligible data center costs: means expenditures made after December 31, 2018, for the development, acquisition, construction, and operation of a facility to be used as a qualified data center, including costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center. See Indiana Code 6-2.5-15-3
• entity: means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture. See Indiana Code 6-2.5-15-4
• qualified data center: means one (1) or more buildings that:

  Indiana Code 6-2.5-15-10