Sec. 2. As used in this chapter, "capital improvement" means:
(1) acquisition of land;
(2) site improvements;
(3) infrastructure improvements;
(4) construction of buildings or structures;
(5) rehabilitation, renovation, or enlargement of buildings or structures; or
(6) acquisition or improvement of machinery, equipment, furnishings, or facilities.
As added by P.L.129-2019, SEC.4.