RELATING TO THE CAPITAL INFRASTRUCTURE TAX CREDIT.

Includes structures, machinery, equipment, and capital assets in the definition of capital infrastructure costs. Sets a new maximum amount of capital infrastructure tax credits that may be issued in any taxable year per qualified infrastructure tenant. Specifies that excess tax credits may be carried forward. Specifies that special purpose entities may qualify as a qualified infrastructure tenant. Prohibits the qualified infrastructure tenant, together with all special purpose entities, from claiming any credit in any one year that exceeds $2,500,000. Provides penalty for failure to timely file required information. (SD1)