Effective 1-1-2024. Sec. 4. 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. As added by P.L.236-2023, SEC.67.
"Qualified rehabilitation expenditure"
Ind. Code § 6-3.1-17.1-4, under Chapter 17.1. Historic Rehabilitation Tax Credit.
Ind. Code § 6-3.1-17.1-4