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material assistance from a prohibited foreign entity

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 7701 — in this subtitle

The term “material assistance from a prohibited foreign entity” means—

(i) with respect to any qualified facility or energy storage technology, a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph (B), or

(ii) with respect to any facility which produces eligible components, a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph (C).