Sec. 12. (a) As used in this chapter, "planning costs" means costs: (1) incurred or to be incurred by an energy utility before the issuance of an order by the commission under this chapter; and (2) related to an acquisition or project. (b) The term includes study, analysis, pre-engineering, engineering, legal, financing, and regulatory costs. As added by P.L.217-2025, SEC.2.