Indiana Code § 6-3.1-38.1-3

"Qualified new rail infrastructure expenditures"
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Sec. 3. As used in this chapter, "qualified new rail infrastructure expenditures" means gross expenditures for new rail infrastructure, including: (1) construction of new track infrastructure such as industrial leads, switches, spurs, sidings, rail loading docks, and transloading structures, and engineering and site preparation involved with servicing new customer locations; (2) the expansion by a Class II or Class III railroad; or (3) construction of new track infrastructure involved with servicing new customer locations located in a qualified rural county.

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