Sec. 3. As used in this chapter, "qualified investment" means a taxpayer's expenditures incurred in the manufacture of a small modular nuclear reactor in Indiana. As added by P.L.217-2025, SEC.1.
"Qualified investment"
Ind. Code § 6-3.1-45-3, under Small Modular Nuclear Reactor Manufacturing Expense Tax Credit.
Ind. Code § 6-3.1-45-3