As used in this chapter, 'service enhancement improvement' means an expenditure that is either of the following:(1) Made, or to be made, by an eligible utility and related to:(A) direct or indirect compliance with one (1) or more requirements; or(B) installation of a new plant or equipment:(i) that is not a replacement plant or equipment; and(ii) that the commission determines is reasonable and appropriate to further health, safety, or environmental protection for the eligible utility's customers, employees, or the public.(2) Replacement of a plant or equipment to maintain existing health, safety, or environmental protection for the eligible utility's customers, employees, or the public.As added by P.L.137-2020, SEC.15.
Indiana Legal Code