Section 4-4-37-5 - "Qualified expenditure"(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.Added by P.L. 213-2015, SEC. 39, eff. 7/1/2015.