qualified hydropower production
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 45 — for purposes of this section
The term “qualified hydropower production” means—
(i) in the case of any hydroelectric dam which was placed in service on or before the date of the enactment of this paragraph, the incremental hydropower production for the taxable year, and
(ii) in the case of any nonhydroelectric dam described in subparagraph (C), the hydropower production from the facility for the taxable year.