Indiana Code Title 6. Taxation § 6-3.6-2-8

(A) promote significant opportunities for the gainful employment of its citizens;

(B) attract a major new business enterprise to the county, city, or town;  or

(C) retain or expand a significant business enterprise within the county, city, or town;  and

(A) the acquisition of land;

(B) interests in land;

(C) site improvements;

(D) infrastructure improvements;

(E) buildings;

(F) structures;

(G) rehabilitation, renovation, and enlargement of buildings and structures;

(H) machinery;

(I) equipment;

(J) furnishings;

(K) facilities;

(L) administrative expenses associated with a project described in this section, including contract payments to a nonprofit corporation whose primary corporate purpose is to assist government in planning and implementing economic development projects;

(M) operating expenses of a governmental entity that plans or implements economic development projects;  or

(N) substance removal or remedial action in a designated county, city, or town;