"Capital improvement"

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.