Indiana Code

Ind. Code § 8-1-39-2 (2026)

"Eligible transmission, distribution, and storage system improvements"

✓ current as of May 2026

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Sec. 2. (a) As used in this chapter, "eligible transmission, distribution, and storage system improvements" means new or replacement electric or gas transmission, distribution, or storage utility projects that:

(1) a public utility undertakes for purposes of safety, reliability, system modernization, or economic development, including the extension of gas service to rural areas;

(2) were not included in the public utility's rate base in its most recent general rate case; and

(3) either were:

(A) described in the public utility's TDSIC plan and approved by the commission under section 10 of this chapter and authorized for TDSIC treatment;

(B) described in the public utility's update to the public utility's TDSIC plan under section 9 of this chapter and authorized for TDSIC treatment by the commission; or

(b) The term includes:

(1) projects that do not include specific locations or an exact number of inspections, repairs, or replacements, including inspection based projects such as pole or pipe inspection projects, and pole or pipe replacement projects; and

(2) projects involving advanced technology investments to support the modernization of a transmission, distribution, or storage system, such as advanced metering infrastructure, advanced transmission technologies, information technology systems, or distributed energy resource management systems

As added by P.L.133-2013, SEC.5. Amended by P.L.89-2019, SEC.1; P.L.10-2025, SEC.4.

Notes of Decisions

Cited in 7 cases, 2015–2020 · leading case: Nipsco Indus. Grp. v. N. Ind. Pub. Serv. Co., 100 N.E.3d 234 (Ind. 2018).

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Nipsco Indus. Grp. v. N. Ind. Pub. Serv. Co., 100 N.E.3d 234 (Ind. 2018). · cites it 8× “I.C. § 8-1-39-2. The TDSIC Statute contemplates two distinct types of proceedings.”

NIPSCO Indus. Grp. v. N. Indiana Pub. Serv. Co., 78 N.E.3d 730 (Ind. Ct. App. 2017). · cites it 8× “Court of Appeals of Indiana | Opinion 93A02-1607-EX-1644 | June 20, 2017 Page 11 of 21 Ind. Code § 8-1-39-2 (3). Therefore, under Indiana Code section 8-2-39-2(3), if a project was not designated in the utility’s 7-year plan and approved under section 10, or approved under…”

NIPSCO Indus. Grp., &, Indiana Off. of Util. Consum. Couns. v. N. Indiana Pub. Serv. Co., 31 N.E.3d 1 (Ind. Ct. App. 2015). · cites it 2× “The statutory definition of eligible improvements at Ind.Code § 8-1-39-2 authorizes recovery of investment for replacement projects and the definition of pretax return at Ind.”

Indiana Gas & Elec. Co. v. Indiana Util. Regulatory Comm'n, 75 N.E.3d 568 (Ind. Ct. App. 2017). · cites it 4× “I.C. § 8-1-39-2 (emphasis added). This definition requires that the Commission approve eligible improvements under either Section 10 or Section 11, not Section 9.”

NIPSCO Indus. Grp. v. N. Pub. Serv. Co. (Ind. 2018). · cites it 6× “I.C. § 8-1-39-2. The TDSIC Statute contemplates two distinct types of proceedings.”

NIPSCO Indus. Grp. v. N. Indiana Pub. Serv. Co. (Ind. 2018). · cites it 6× “I.C. § 8-1-39-2. The TDSIC Statute contemplates two distinct types of proceedings.”

IPL Indus. Grp. v. Indianapolis Power & Light Co. (Ind. Ct. App. 2020). · cites it 2× “” I.C. § 8-1-39-2. [21] The TDSIC statute contemplates two distinct types of proceedings, only one of which is at the center of this dispute.”

— Ind. Code § 8-1-39-2(3)(A) — 3 cases

Nipsco Indus. Grp. v. N. Ind. Pub. Serv. Co., 100 N.E.3d 234 (Ind. 2018). “I.C. § 8-1-39-2. The TDSIC Statute contemplates two distinct types of proceedings.”

NIPSCO Indus. Grp. v. N. Pub. Serv. Co. (Ind. 2018). “I.C. § 8-1-39-2. The TDSIC Statute contemplates two distinct types of proceedings.”

NIPSCO Indus. Grp. v. N. Indiana Pub. Serv. Co. (Ind. 2018). “I.C. § 8-1-39-2. The TDSIC Statute contemplates two distinct types of proceedings.”

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