Sec. 10. As used in this chapter, "qualified investment" means a taxpayer's expenditures for: (1) all real and tangible personal property incorporated in and used as part of an integrated coal gasification powerplant or a fluidized bed combustion technology; and (2) transmission equipment and other real and personal property located at the site of an integrated coal gasification powerplant or a fluidized bed combustion technology that is employed specifically to serve the integrated coal gasification powerplant or fluidized bed combustion technology. As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.11.