Ind. Code § 6-3.1-17.1-4
Current through P.L. 171-2024
As used in this chapter, "qualified rehabilitation expenditure" means the costs and expenses incurred by a qualified taxpayer in the restoration and preservation of a qualified historic structure that are defined as a qualified rehabilitation expenditure in Section 47(c)(2) of the Internal Revenue Code.
IC 6-3.1-17.1-4