As used in this chapter, "qualified historic structure" means any building that is:
- (1) a certified historic structure (as defined in Section 47(c)(3) of the Internal Revenue Code);
- (2) individually listed on the register of Indiana historic sites and historic structures; or
- (3) located in, and contributes to, a district listed in the register of Indiana historic sites and historic structures.
As added by P.L.236-2023, SEC.67.