Indiana data center local revenue share, IC 6-2.5-15-15.5 (2026)

INDIANA — IC 6-2.5-15-15.5, LOCAL REVENUE SHARE obligation attaching to the data center sales tax exemption regime, requiring payments of UP TO 1% PAID QUARTERLY for periods AFTER JUNE 30, 2026. THE SURROUNDING INCENTIVE STRUCTURE, which is what makes the provision intelligible: IC 6-2.5-15 grants data center SALES TAX EXEMPTIONS via 25- OR 50-YEAR CERTIFICATES; a 2025 amendment extended the exemptions and set a $50 MILLION MINIMUM INVESTMENT threshold; IC 6-1.1-10-44 provides PROPERTY TAX ABATEMENT for investments of $25 MILLION OR MORE. Indiana also maintains IC 8-1-7.9 EXPEDITED GENERATION PATHWAYS (90-150 day IURC approval windows) and IC 8-1-46 multi-year rate plans — both enabling rather than protective — and IC 8-1-45, a FOREIGN ADVERSARY CONSTRUCTION BAN. THE STRUCTURAL ASYMMETRY THE REVENUE SHARE ADDRESSES is recorded repeatedly elsewhere in this dataset from the other direction: the STATE grants the exemption, while the HOST COMMUNITY bears grid load, water consumption, noise, traffic, substation siting and the foregone local tax base. See Marion County FL 12-month large data center moratorium (2026) (Commissioner Bryant: a 49 MW facility equals 10,000-15,000 households); Cumberland RI data center zoning prohibition, Ordinance 26-22 (2026) (sponsor: a large data center can use as much water per day as roughly the number of households in the town); Ohio bill to prohibit data center property tax exemptions (2026) (urban-area legislators acting because property tax exemptions hit LOCAL government budgets). CLASSIFICATION — THIS IS A COMPENSATORY PROTECTION, NOT A PREVENTIVE ONE, and the distinction should not be blurred. It imposes no siting restriction, no size cap, no water limit, no noise standard and no disclosure duty. It does not help a community that does not want a data center; it channels revenue to one that is receiving a state-exempted facility regardless. `strength` is recorded as moderate on that basis. COMPARISON: this is the inverse of the exemption-withdrawal approach taken at Ohio — DeWine pause of the data center sales tax exemption program (2026) and proposed at Ohio bill to prohibit data center property tax exemptions (2026) and in New Jersey Quijano AI data center delay and study commission bill (2026) — Indiana keeps the inducement and shares its cost locally; Ohio and New Jersey would withdraw it. Both are fiscal instruments operating outside zoning. LOCAL CONTEXT: 'nearly one-third of INDIANA COUNTIES have adopted restrictions, moratoriums, ordinances, or bans,' and the Indianapolis Metropolitan Development Commission moratorium runs through 2027 (Indianapolis data center moratorium (Council 23-1 Aug 10; MDC 6-0 Aug 19; effective), Indianapolis temporary data center moratorium (committee advanced July 13, 2026), SU-47 Special-Use Data Center Zoning District Ordinance). NOT OBTAINED: the enacting bill number and date, 1% OF WHAT BASE (the source says 'up to 1% quarterly payments' without identifying the measure — gross receipts, exempted purchases, assessed value or another figure, and THIS IS THE MOST IMPORTANT GAP), which local units receive the payments and in what proportion, whether the rate is fixed or negotiated, and any enforcement mechanism.