qualified business costs
(5) In this subsection, the term “qualified business costs” means costs, including moving services for equipment, equipment removal, new equipment purchases, information technology expenses, and inspection fees, incurred by the spouse of a member if— (A) the spouse owned a business during the member’s previous duty assignment and the costs result from a the member’s relocation described in paragraph (1); and (B) the costs were incurred or paid to move such business to a new location in connection with such relocation.