This bill modifies the High Cost Infrastructure Development Tax Credit Act to include district energy systems.
This bill:
- defines terms;
- modifies provisions regarding heat corporations to address cooling plants;
- adds district energy systems as qualifying energy delivery projects;
- establishes investment thresholds for district energy systems to qualify for high cost infrastructure tax credits; and
- makes technical changes.

Statutes affected:
Introduced: 54-2-1, 79-6-602