qualified battery storage technology expenditure
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 25D — for purposes of this section (3 versions over time)
The term “qualified battery storage technology expenditure” means an expenditure for battery storage technology which—
(A) is installed in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and
(B) has a capacity of not less than 3 kilowatt hours.