Effective 1-1-2024. Sec. 3. As used in this chapter, "qualified historic structure" means any building that is: (1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code); (2) individually listed on the register of Indiana historic sites and historic structures; or (3) located in, and contributes to, a district listed in the register of Indiana historic sites and historic structures. As added by P.L.236-2023, SEC.67.
"Qualified historic structure"
Ind. Code § 6-3.1-17.1-3, under Chapter 17.1. Historic Rehabilitation Tax Credit.
Ind. Code § 6-3.1-17.1-3