1. (a) As used in this chapter, "planning costs" means costs:

   1. (1) incurred or to be incurred by an energy utility before the issuance of an order by the commission under this chapter; and
   2. (2) related to an acquisition or project.
2. (b) The term includes study, analysis, pre-engineering, engineering, legal, financing, and regulatory costs.

As added by P.L.217-2025, SEC.2.