Sec. 5. (a) As used in this chapter, "qualified expenditures" means expenditures for preservation or rehabilitation that are chargeable to a capital account and limited for a project to the exterior of a building.
(b) The term does not include costs that are incurred to do the following: (1) Acquire a property or an interest in a property. (2) Pay taxes due on a property. (3) Enlarge an existing structure. (4) Pay realtor's fees associated with a structure or property. (5) Pay paving and landscaping costs. (6) Pay sales and marketing costs. As added by P.L.213-2015, SEC.39.