Section 1837-A. Definitions

When used in this subtitle unless the context
  otherwise requires:
    1.   "Eligible   project"   means   the    acquisition,    renovation,
  rehabilitation  or  development  of  property  necessary to commence and
  complete operation of projects that are not  primarily  residential  nor
  retail   businesses   or   enterprises,  other  than  manufacturing  and
  industrial plants, that promote, facilitate or encourage employment  and
  economic  development,  including  day  care,  commercial production and
  incubators primarily used for commercial purposes that  will  result  in
  the creation or retention of employment.
    2. "Eligible project cost" includes all reasonable and necessary costs
  and  fees  related  to the acquisition, renovation, or rehabilitation of
  the project, including, but not limited to,  acquisition,  construction,
  land  acquisition,  improvements,  easements,  rights of way, equipment,
  contract and/or license  rights,  and  related  technical,  engineering,
  legal and financial services.