§ 6-3-1-22-4

(a) As used in this chapter, 'qualified expenditures' means expenditures for preservation or rehabilitation of a structure that enables the structure to be principally used and occupied by the taxpayer as the taxpayer's residence.(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 realtors' fees associated with a structure or property.(5) Pay paving and landscaping costs.(6) Pay sales and marketing costs.As added by P.L.129-2001, SEC.7.