qualified new energy efficient home
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 45L — for purposes of this section
The term “qualified new energy efficient home” means a dwelling unit—
(A) located in the United States,
(B) the construction of which is substantially completed after the date of the enactment of this section, and
(C) which meets the energy saving requirements of subsection (c).