Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic format under IC 5-14-6 an economic and fiscal impact study evaluating the statewide impact of data center investments in Indiana. IC 6-2.5-15-20 Economic and fiscal impact study Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026. Revisor's Note: The effective date of amendment of IC 6-2.5-15-20 by P.L.178-2025, SEC.20 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic format under IC 5-14-6 an economic and fiscal impact study evaluating the statewide impact of data center investments and quantum computing research, advanced computing, and defense infrastructure network investments in Indiana. IC 6-3 ARTICLE 3. STATE INCOME TAXES Ch. 1. Definitions Ch. 2. Imposition of Tax and Deductions Ch. 2.1. Pass Through Entity Tax Ch. 2.5. Repealed Ch. 3. Credits Ch. 3.1. Repealed Ch. 3.2. Repealed Ch. 3.3. Repealed Ch. 3.4. Repealed Ch. 3.5. Repealed Ch. 3.6. Repealed Ch. 3.7. Repealed Ch. 3.8. Repealed Ch. 3.9. Repealed Ch. 4. Returns and Remittances Ch. 4.5. Partnership Audit and Administrative Adjustments Ch. 5. Reciprocity Ch. 6. Penalties and Administration Ch. 7. Miscellaneous Ch. 8. Repealed Ch. 8.1. Supplemental Net Income Tax Filings IC 6-3-1 Chapter 1. Definitions 6-3-1-1 Short title 6-3-1-2 Construction of definitions 6-3-1-2.5 "Armed forces of the United States" 6-3-1-2.7 "National Guard" 6-3-1-3 Repealed 6-3-1-3.1 Repealed 6-3-1-3.5 "Adjusted gross income" 6-3-1-3.7 Expired 6-3-1-4 "Department" 6-3-1-5 "Employer" 6-3-1-6 "Employee" 6-3-1-7 "Fiduciary" 6-3-1-8 "Gross income" 6-3-1-9 "Individual" 6-3-1-10 "Corporation" 6-3-1-11 "Internal Revenue Code" 6-3-1-12 "Resident" 6-3-1-13 "Nonresident" 6-3-1-14 "Person" 6-3-1-15 "Taxpayer" 6-3-1-16 "Taxable year" 6-3-1-17 Repealed 6-3-1-18 Repealed 6-3-1-19 "Partnership" and "partner" 6-3-1-19.5 Repealed 6-3-1-20 "Business income" 6-3-1-21 "Nonbusiness income" 6-3-1-22 "Commercial domicile" 6-3-1-23 "Compensation" 6-3-1-24 "Sales" 6-3-1-25 "State" 6-3-1-26 "Foreign corporation" 6-3-1-27 "United States" 6-3-1-28 "Combined income tax return" 6-3-1-29 "Eligible individual" 6-3-1-30 "Holocaust victim's settlement payment" 6-3-1-31 "Victim of the September 11 terrorist attack" 6-3-1-32 "September 11 terrorist attack settlement payment" 6-3-1-33 "Bonus depreciation" 6-3-1-34 "Qualified military income" 6-3-1-34.5 "Captive real estate investment trust" 6-3-1-35 "Pass through entity" 6-3-1-36 "Eligible community foundation" 6-3-1-37 "Telecommunication services" 6-3-1-38 "Broadcast services" 6-3-1-39 "Preliminary federal net operating loss" 6-3-1-40 "Separately stated net operating loss" 6-3-1-41 "Investment partnership" 6-3-1-42 "Qualifying investment securities" 6-3-1-43 "Qualifying investment partnership income"
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