As used in this chapter, 'qualified investment' means a taxpayer's expenditures for:(1) all real and tangible personal property incorporated in and used as part of an integrated coal gasification powerplant or a fluidized bed combustion technology; and(2) transmission equipment and other real and personal property located at the site of an integrated coal gasification powerplant or a fluidized bed combustion technology that is employed specifically to serve the integrated coal gasification powerplant or fluidized bed combustion technology.As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.11.
Indiana Legal Code