As used in this chapter, "taxpayer" means a business entity that:

1. (1) has an Indiana corporate headquarters; or

2. (2) is a subsidiary of a business entity with an Indiana corporate headquarters;

   and that is liable under IC 6-1.1-2-4 , as applied under IC 6-1.1-3 or IC 6-1.1-8 , for ad valorem property taxes on abatement property.

As added by P.L.230-2025, SEC.59.