Sec. 5. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same:
(1) real property development, redevelopment, or rehabilitation; or
(2) personal property purchase;
may not receive a deduction under both statutes for the development, redevelopment, rehabilitation, or purchase for that year.
As added by P.L.193-2005, SEC.8.