As used in this chapter, "costs" means the following costs incurred by the first public employer:

1. (1) The cost of qualifying examinations administered in hiring the individual.
2. (2) The individual's basic training course fees and costs.
3. (3) Fees and costs for any specialized training provided to the individual not later than one (1) year after the individual's certification date.

4. (4) Any supplies and equipment provided to the individual that:

   1. (A) cannot be reused; and
   2. (B) were provided to the individual not later than one (1) year after the individual's certification date.

5. (5) The base salary and benefits provided to the individual during:

   1. (A) the first year of employment, if the individual was employed at least one (1) year by the first employer; or
   2. (B) the period of employment, if the individual was employed less than one (1) year by the first employer.

As added by P.L.20-2025, SEC.1.