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; 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; and It was placed in service before January 1, 2018. Return to List of FAQs
