| | | Notwithstanding any other provision of this subsection, | | "qualified business property" also includes real property or an | | energy production facility that produces energy and from which at | | least 80% of the energy output is generated from production | | residuals that are a by-product of a primary or secondary wood | | product industry in the State. |
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| | | For purposes of the business equipment tax reimbursement | | program, this bill adds to the definition of "qualified business | | property" real property or an energy production facility that | | produces energy and from which at least 80% of the energy output | | is generated by wood waste, including bark, shavings, wood chips | | and sawdust from a primary or secondary wood product industry in | | the State. |
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