Indiana Code 6-2.5-15-3. “Eligible data center costs”
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-2.5-15-3
- data center equipment: means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. See Indiana Code 6-2.5-15-2
- facility: means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations. See Indiana Code 6-2.5-15-5
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- qualified data center: means one (1) or more buildings that:
Indiana Code 6-2.5-15-10
Sec. 3. As used in this chapter, “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.
As added by P.L.256-2019, SEC.2.