Indiana Code § 8-1-8.8-6

"Eligible business"
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Sec. 6. As used in this chapter, "eligible business" means a business that is an energy utility (as defined in IC 8-1-2.5-2 ), a joint agency (as defined in IC 8-1-2.2-2 ), or an owner of a coal gasification facility and that: (1) proposes to construct or repower a new energy production or generating facility; (2) proposes to construct or repower a project described in section 2(1) or 2(2) of this chapter; (3) undertakes a project to develop alternative energy sources, including renewable energy resource projects or coal gasification facilities; (4) purchases fuels or energy produced by a coal gasification facility or by a nuclear energy production or generating facility; or (5) proposes to construct or repower a facility described in IC 8-1-37-4 (a)(21).

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