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tax year that is available to offset a liability, earlier credit shall be applied first. (2) The term "qualified property" means property which: (A) is tangible, whether new or used, including buildings and structural components of buildings and signs that are real property, but not including land or improvements to real property that are not a structural component of a building such as landscaping, sewer lines, local access roads, fencing, parking lots, and other appurtenances; (B) is depreciable pursuant to Section 167 of the Internal Revenue Code, except that "3-year property" as defined in Section 168(c)(2)(A) of that Code is not eligible for the credit provided by this subsection (e); (C) is acquired by purchase as defined in Section 179(d) of the Internal Revenue Code; (D) is used in Illinois by a taxpayer who is primarily engaged in manufacturing, or in mining coal or fluorite, or in retailing, or was placed in service on or after July 1, 2006 in a River Edge Redevelopment Zone established pursuant to the River Edge Redevelopment Zone Act; and (E) has not previously been used in Illinois in such a manner and by such a person as would qualify for SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468