qualified fuel cell property
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 48 — for purposes of this section (2 versions over time)
The term “qualified fuel cell property” means a fuel cell power plant which—
(i) has a nameplate capacity of at least 0.5 kilowatt (1 kilowatt in the case of a fuel cell power plant with a linear generator assembly) of electricity using an electrochemical or electromechanical process, and
(ii) has an electricity-only generation efficiency greater than 30 percent.