§ 4-4-37-5

(a) As used in this chapter, 'qualified expenditures' means expenditures for preservation or rehabilitation that are chargeable to a capital account and limited for a project to the exterior of a building.(b) The term does not include costs that are incurred to do the following:(1) Acquire a property or an interest in a property.(2) Pay taxes due on a property.(3) Enlarge an existing structure.(4) Pay realtor's fees associated with a structure or property.(5) Pay paving and landscaping costs.(6) Pay sales and marketing costs.As added by P.L.213-2015, SEC.39.