energy storage technology
Defined in 3 places across 2 titles of the United States Code.
For purposes of this section, the term "energy storage technology" has the meaning given such term in section 48(c)(6) (except that subparagraph (D) of such section shall not apply).
Source
- 2022–present26 U.S.C. § 48EInternal Revenue Code · Clean electricity investment credit · for purposes of this section
The term "energy storage technology" includes grid-enabled water heaters, building heating or cooling systems, electric vehicles, the production of hydrogen for transportation or industrial use, or other technologies that store energy.
Source
- 2020–present42 U.S.C. § 17233The Public Health and Welfare · Energy storage technology and microgrid assistance program · in this section
The term “energy storage technology” means—
(i) property (other than property primarily used in the transportation of goods or individuals and not for the production of electricity) which receives, stores, and delivers energy for conversion to electricity (or, in the case of hydrogen, which stores energy), and has a nameplate capacity of not less than 5 kilowatt hours, and
(ii) thermal energy storage property.
Source
- 2022–present26 U.S.C. § 48Internal Revenue Code · Energy credit · for purposes of this section