Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.

1. (1) the purchase of new telecommunications, production, manufacturing, fabrication, assembly, finishing, distribution, transportation, or logistical distribution equipment, jigs, dies, or fixtures;
2. (2) the purchase of new computers and related equipment;
3. (3) costs associated with the modernization of existing telecommunications, production, manufacturing, fabrication, assembly, finishing, distribution, transportation, or logistical distribution facilities;
4. (4) onsite infrastructure improvements;
5. (5) the construction of new telecommunications, production, manufacturing, fabrication, assembly, finishing, distribution, transportation, or logistical distribution facilities;
6. (6) costs associated with retooling existing machinery and equipment;
7. (7) costs associated with the construction of special purpose buildings, pits, and foundations; and

8. (8) costs associated with the purchase of machinery, equipment, or special purpose buildings used to manufacture or assemble alternative fuel vehicles;

   that are certified by the corporation under this chapter as being eligible for the credit under this chapter.

Sec. 7. As used in this chapter, "qualified investment" means the amount of a taxpayer's expenditures in Indiana that are reasonable and necessary for the manufacture or assembly of alternative fuel vehicles, including:

As added by P.L.223-2007, SEC.4.