Indiana Code Title 6. Taxation § 6-2.5-15-13.4

Sec. 13.4. As used in this chapter, “quantum computing research, advanced computing, and defense infrastructure network” means the quantum safe fiber network between two (2) or more facilities using qualified equipment to create and connect qualified facilities to a quantum safe fiber network that create a minimum qualified investment of at least fifty million dollars ($50,000,000) on or before the fifth anniversary of the issuance of the specific transaction award certificate by the corporation.  The term includes the land, buildings, site improvements, permitting, lease payments, site characterization and assessment, engineering and design, quantum safe fiber network equipment, rights-of-way, and any other required access, used directly to be a part of: