IC 6-2.5-15-13.2 — "Quantum safe fiber network"
Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
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Sec. 13.2. As used in this chapter, "quantum safe fiber network" means a fiber network that includes each of the following attributes: (1) A deployed fiber infrastructure comprised of: (A) standard single mode optical fibers (G.652.D) that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended); (B) flexgrid reconfigurable photonic layer; and (C) only coherent optical transponders with FIPS 140-3 certified L1 encryption (OTNsec) with support for external key from quantum key distribution servers that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended); on electronics and glass. (2) A fiber infrastructure that is connected to: (A) a military installation of the United States of America; (B) the Indiana National Guard; (C) another military outlet or I-Light; or (D) an institution of higher learning conducting quantum computing research or advanced computing research. (3) A network engineered with physical intermediate access points (nodes) not more than sixty (60) miles apart. (4) A network with physical intermediate access points (nodes) equipped with physical access control and remote monitoring. (5) A network with quantum key distribution (QKD) servers deployed on every fiber span. (6) A network that is not used for residential broadband and limited in use to less than fifteen percent (15%) for commercial broadband (ISP) applications. (7) A network that complies with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144) as amended.
As added by P.L.178-2025, SEC.11. Amended by P.L.23-2026, SEC.36.
Source: official publisher (2026 edition)