“Qualified short line railroad maintenance expenditures” means all of the following: a.
(a)#
Gross expenditures for railroad infrastructure rehabilitation or maintenance improvements located in this state, including rail, tie plates, joint bars, fasteners, switches, ballast, subgrade, roadbed, industrial leads, sidings, signs, safety barriers, crossing signals and gates, and related track structures.
(b)#
Gross expenditures for 3rd-party labor related to expenditures described in subd. 2. a.
(c)#
Gross expenditures for wages paid to employees in positions directly related to maintenance activities for expenditures described in subd. 2. a.