Forest land protection act of 2008, §48-5-7.7. Qualified railroad track maintenance expenditures. Income tax credits for class III railroads, §48-7-40.34. Qualified rehabilitation expenditure. Income tax credits. Rehabilitation of historic homes, §48-7-29.8. Revitalization zone tax credits (repealed 12/31/2029), §48-7-40.32. DEFINED TERMS —Cont’d Qualified research expenses. Tax credits, §48-7-40.12. Qualified rural hospital organization expense. Income tax credit for contributions to rural hospital organizations, §48-7-29.20 (Repealed 12/31/2029). Qualified school or program. Income tax credit for qualified education expenses, §48-7-29.16. Qualified subordinated debt. Qualified investment tax credit, §48-7-40.30. Qualified taxpayer.