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Indiana General Assembly
Senate Bill 0272


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Senate Bill 0272

ARCHIVE (2004)

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DIGEST OF SB 272 (Updated February 18, 2004 6:31 pm - DI 92)

Closed or partially inactive military bases. Provides a sales tax exemption a business that locates new operations in certain qualified areas containing a completely or partially inactive or closed military base for sales of utility services or commodities made to the business between June 30, 2004 and July 1, 2006. Provides a military base investment cost credit against state tax liability for a taxpayer who purchases an ownership interest in or otherwise invests in a business located in a qualified area if the military base is completely inactive or closed. Provides that the tax incentives are not available to a business that does not have operations in a qualified area and that substantially reduces or ceases its operations at another location in Indiana in order to relocate them within the qualified area. Indicates that a certified technology park can be created to enhance research and development or testing being done at an active military base.
    Current Status:
     Out of Committee 2nd House
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