Sec. 7. As used in this chapter, "service enhancement improvement" means an expenditure that is either of the following: (1) Made, or to be made, by an eligible utility and related to: (A) direct or indirect compliance with one (1) or more requirements; or (B) installation of a new plant or equipment: (i) that is not a replacement plant or equipment; and (ii) that the commission determines is reasonable and appropriate to further health, safety, or environmental protection for the eligible utility's customers, employees, or the public. (2) Replacement of a plant or equipment to maintain existing health, safety, or environmental protection for the eligible utility's customers, employees, or the public.
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