Public-domain · open source
OpenJurist

applicable facility

Defined in 4 places across 2 titles of the United States Code.

For purposes of this paragraph, the term “applicable facility” means a qualified facility which—

(i) uses wind to produce electricity (within the meaning of such term as used in section 45(d)(1), as determined without regard to any requirement under such section with respect to the date on which construction of property begins), or

(ii) uses solar energy to produce electricity (within the meaning of such term as used in section 45(d)(4), as determined without regard to any requirement under such section with respect to the date on which construction of property begins).

Same definition in 2 sections

For purposes of this paragraph, the term "applicable facility" means a qualified facility—

(i) which was placed in service before the date of the enactment of the Bipartisan Budget Act of 2018, and

(ii) for which no taxpayer claimed a credit under this section in regards to such facility for any taxable year ending before the date of the enactment of such Act.

Source

For purposes of this section, the term "applicable facility" means a facility within the following industry segments, as defined in subpart W of part 98 of title 40, Code of Federal Regulations:

Source

  • 2022–202642 U.S.C. § 7436The Public Health and Welfare · Methane emissions and waste reduction incentive program for petroleum and natural gas systems · for purposes of this section

For purposes of this section, the term “applicable facility” means a facility within the following industry segments, as defined in subpart W of part 98 of title 40, Code of Federal Regulations:

(1) Offshore petroleum and natural gas production.

(2) Onshore petroleum and natural gas production.

(3) Onshore natural gas processing.

(4) Onshore natural gas transmission compression.

(5) Underground natural gas storage.

(6) Liquefied natural gas storage.

(7) Liquefied natural gas import and export equipment.

(8) Onshore petroleum and natural gas gathering and boosting.

(9) Onshore natural gas transmission pipeline.

Source

  • 2026–present42 U.S.C. § 7436The Public Health and Welfare · Methane emissions and waste reduction incentive program for petroleum and natural gas systems · for purposes of this section

The term “applicable facility” means any qualified facility—

(i) which is not described in section 45Y(b)(2)(B),

(ii) which has a maximum net output of less than 5 megawatts (as measured in alternating current), and

(iii) which—

(I) is located in a low-income community (as defined in section 45D(e)) or on Indian land (as defined in section 2601(2) of the Energy Policy Act of 1992 (25 U.S.C. 3501(2))), or

(II) is part of a qualified low-income residential building project or a qualified low-income economic benefit project.

Source