IC 6-3.1-38.1-3: "Qualified new rail infrastructure expenditures"

Sec. 3. As used in this chapter, "qualified new rail infrastructure expenditures" means gross expenditures for new rail infrastructure, including:

(1) construction of new track infrastructure such as industrial leads, switches, spurs, sidings, rail loading docks, and transloading structures, and engineering and site preparation involved with servicing new customer locations;

(2) the expansion by a Class II or Class III railroad; or

(3) construction of new track infrastructure involved with servicing new customer locations located in a qualified rural county.