Qualified infrastructure property is property that meets all the following requirements:
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It meets the requirements listed earlier under qualified property (except that it can be outside the reservation);
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It benefits the tribal infrastructure;
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It is available to the general public;
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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
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It was placed in service before January 1, 2018.