"Qualified investment"
Effective 1-1-2006.
Sec. 10. As used in this chapter, "qualified investment" means a
taxpayer's expenditures for:
(1) all real and tangible personal property incorporated in and
used as part of an integrated coal gasification powerplant; and
(2) transmission equipment and other real and personal property
located at the site of an integrated coal gasification powerplant
that is employed specifically to serve the integrated coal
gasification powerplant.
As added by P.L.191-2005, SEC.15.
Last modified: May 28, 2006