qualified biogas property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 48 — for purposes of this section
The term “qualified biogas property” means property comprising a system which—
(i) converts biomass (as defined in section 45K(c)(3), as in effect on the date of enactment of this paragraph) into a gas which—
(I) consists of not less than 52 percent methane by volume, or
(II) is concentrated by such system into a gas which consists of not less than 52 percent methane, and
(ii) captures such gas for sale or productive use, and not for disposal via combustion.
26 U.S.C. § 48 — for purposes of this section
The term “qualified biogas property” includes any property which is part of such system which cleans or conditions such gas.