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:

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.

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