As used in this chapter, "capital improvement" means:

1. (1) acquisition of land;
2. (2) site improvements;
3. (3) infrastructure improvements;
4. (4) construction of buildings or structures;
5. (5) rehabilitation, renovation, or enlargement of buildings or structures; or
6. (6) acquisition or improvement of machinery, equipment, furnishings, or facilities.

As added by P.L.129-2019, SEC.4.