Indiana Code Title 6. Taxation § 6-2.5-15-13.3

(1) is preapproved by the corporation;

(2) adheres to all compliance standards of the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended) throughout the entire network, including all access physical intermediate access points (nodes);

(3) has a manufacturing origin point in North America;

(4) uses only coherent optics with FIPS 140-3 certified encryption technology;  and

(5) supports quantum safe algorithms that are compliant with National Institute of Standards and Technology of the United States Department of Commerce requirements, including post-quantum cryptography and other post quantum resistant cryptography implementations.

(1) Installed quantum-safe optical gear and federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended) compliant American-made fiber optic cable.

(2) Servers, routers, connections, monitoring and security systems, and other enabling machinery, equipment, and hardware, regardless of whether the property is affixed to or incorporated into real property.

(3) Equipment used in the operation of computer equipment or software or for the benefit of a quantum computing research, advanced computing, and defense infrastructure network, including component parts, installations, refreshments, replacements, and upgrades, regardless of whether the property is affixed to or incorporated into real property.

(4) All equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate advanced computer or quantum computer server equipment, including substations, generators, uninterruptible energy equipment, supplies, conduit, fuel piping and storage, cabling, duct banks, switches, switchboards, batteries, testing equipment, and backup generators.

(5) All equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of a quantum fiber network, including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.

(6) All water conservation systems, including facilities or mechanisms that are designed to collect, conserve, and reuse water required for the infrastructure of a quantum fiber network.

(7) All computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit required for a quantum fiber network.

(8) All conduit, ducting, and fiber optic and copper cabling required for a quantum fiber network.

(9) All monitoring equipment and security systems.

(10) All software required for the operation, development, and maintenance of a quantum fiber network.

(11) All intangible rights to use conduit or existing fibers directly related to a quantum fiber network.

(12) All tangible and intangible personal property that is required for operation of each intermediate access point (node) connected to a quantum fiber network, excluding property used in the administration of the facility.

(13) Other tangible and intangible personal property that is essential to the operations of a quantum fiber network, excluding property used in the administration of the facility.

(14) All electricity used by qualified quantum fiber network equipment, excluding electricity used in the administration of the facility.