credit period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 42 — for purposes of this section (12 versions over time)
For purposes of this section, the term “credit period” means, with respect to any building, the period of 10 taxable years beginning with—
(A) the taxable year in which the building is placed in service, or
(B) at the election of the taxpayer, the succeeding taxable year,
26 U.S.C. § 45R — for purposes of this section
The term “credit period” means, with respect to any eligible small employer, the 2-consecutive-taxable year period beginning with the 1st taxable year in which the employer (or any predecessor) offers 1 or more qualified health plans to its employees through an Exchange.