Indiana Code
Chapter 34. Redevelopment Tax Credit
6-3.1-34-7. "Qualified Investment"

Sec. 7. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures that are:
(1) for the redevelopment or rehabilitation of real property located within a qualified redevelopment site; and
(2) approved by the corporation before the expenditure is made.
As added by P.L.158-2019, SEC.29.