The term includes:(1) moving costs and related expenses;(2) the purchase of new or replacement equipment;(3) capital investment costs; and(4) property assembly and development costs, including:(A) the purchase, lease, or construction of buildings and land;(B) infrastructure improvements; and(C) site development costs.The term does not include any costs that do not directly result from the relocation of the business to a location in Indiana.As added by P.L.193-2005, SEC.21.
Indiana Legal Code