Qualified infrastructure property is property that meets all the following requirements:

• It meets the requirements listed earlier under qualified property (except that it can be outside the reservation);
• It benefits the tribal infrastructure;
• It is available to the general public; and
• It was placed in service in connection with the active conduct of a trade or business within a reservation. Infrastructure property includes, but is not limited to, roads, power lines, water systems, railroad spurs, and communication facilities.

Return to List of FAQs