Effective 1-1-2020.

1. (1) for the redevelopment or rehabilitation of real property located within a qualified redevelopment site; and
2. (2) approved by the corporation before the expenditure is made.

Sec. 7. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures that are:

As added by P.L.158-2019, SEC.29.