IRS Logo
Print - Click this link to Print this page

ITG FAQ #4 Answer-What is considered to be qualified infrastructure property?

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

Page Last Reviewed or Updated: 12-Oct-2016