battery cell
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 45X — for purposes of this section
The term "battery cell" means an electrochemical cell—
(I) comprised of 1 or more positive electrodes and 1 or more negative electrodes,
(II) with an energy density of not less than 100 watt-hours per liter, and
(III) capable of storing at least 12 watt-hours of energy.