Ind. Code § 6-3.1-30-5
"Relocation costs"
Indiana · Indiana Code Title 6 — Taxation · Status: effective
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- Ind. Code § 6-3.1-30-5, "Relocation costs", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1612969
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Full text
Sec. 5. As used in this chapter, "relocation costs" means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. The term includes:
(1) moving costs and related expenses;
(2) the purchase of new or replacement equipment;
(3) capital investment costs; and
(4) property assembly and development costs, including:
(A) the purchase, lease, or construction of buildings and land;
(B) infrastructure improvements; and
(C) site development costs.
The term does not include any costs that do not directly result from the relocation of the business to a location in Indiana.