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Community revitalization enhancement districts. Authorizes a municipality to designate a displacement corridor when a state or federal highway project displaces business enterprises located in the municipality. Authorizes a municipality that designates a displacement corridor to apply for the designation of a community revitalization enhancement district (CRED). Exempts a displaced business that relocates in a CRED from the restrictions on moving within Indiana that apply to taxpayers seeking a tax credit for certain investments in a CRED.
