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eligible taxpayer

Defined in 6 places of the United States Code.

For purposes of this paragraph, the term "eligible taxpayer" means—

(i) a taxpayer other than a corporation, or

(ii) a specified agricultural or horticultural cooperative.

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For purposes of this section, the term "eligible taxpayer" means—

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For purposes of this section, the term “eligible taxpayer” means—

(1) any Class II or Class III railroad, and

(2) any person who transports property using the rail facilities of a Class II or Class III railroad or who furnishes railroad-related property or services to a Class II or Class III railroad, but only with respect to miles of railroad track assigned to such person by such Class II or Class III railroad for purposes of subsection (b).

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For purposes of this section, the term "eligible taxpayer" means any taxpayer which—

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For purposes of this section, the term “eligible taxpayer” means any taxpayer which—

(1) is not a foreign entity of concern (as defined in section 9901(6) 1 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021), and

(2) has not made an applicable transaction (as defined in section 50(a)) during the taxable year.

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In general.—The term "eligible taxpayer" means, with respect to a property, any organization exempt from tax under section 501(a) which—

(I) acquires from an unrelated person a qualifying brownfield property, and

(II) pays or incurs eligible remediation expenditures with respect to such property in an amount which exceeds the greater of $550,000 or 12 percent of the fair market value of the property at the time such property was acquired by the eligible taxpayer, determined as if there was not a presence of a hazardous substance, pollutant, or contaminant on the property which is complicating the expansion, redevelopment, or reuse of the property.

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The term “eligible taxpayer” means—

(A) a bank (within the meaning of section 581),

(B) an insurance company to which subchapter L applies, and

(C) a corporation actively engaged in the business of lending money.

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The term “eligible taxpayer” means a taxpayer which employs not more than 250 employees in all businesses of the taxpayer at the time of the submission of the application under subsection (d)(2).

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The term “eligible taxpayer” means any taxpayer which is not described in section 6417(d)(1)(A).

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  • 2022–present26 U.S.C. § 6418Internal Revenue Code · Repealed. Pub. L. 101508, title XI, 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388528] · for purposes of this section

The term “eligible taxpayer” means, with respect to a property, any organization exempt from tax under section 501(a) which—

(I) acquires from an unrelated person a qualifying brownfield property, and

(II) pays or incurs eligible remediation expenditures with respect to such property in an amount which exceeds the greater of $550,000 or 12 percent of the fair market value of the property at the time such property was acquired by the eligible taxpayer, determined as if there was not a presence of a hazardous substance, pollutant, or contaminant on the property which is complicating the expansion, redevelopment, or reuse of the property.

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