qualified offshore wind facility
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 48 — under this section
For purposes of this subparagraph, the term "qualified offshore wind facility" means a qualified facility (within the meaning of section 45) described in paragraph (1) of section 45(d) (determined without regard to any date by which the construction of the facility is required to begin) which is located in the inland navigable waters of the United States or in the coastal waters of the United States.