United States Code

The term “applicable employment retention plan” means an employment retention plan maintained by— (i) a local educational agency (as defined in section 8101 of the Elementary and S

For purposes of this section, the term "applicable employment taxes" means the following: (A) The taxes imposed under section 3111(b). (B) So much of the taxes imposed un

The term “applicable entity” means the estate or trust of which the taxpayer is the beneficiary. / The term "applicable entity" means— (A) an executive, judicial, or legi

The term “applicable environmental requirements” includes— (A) any standard, limitation, or other requirement established by or pursuant to Federal or State law (including any fina

The term “applicable EPA regulations” means the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency.

For purposes of paragraph (1), the term “applicable excess reserves” means the excess (if any) of— (i) the balance of the reserves described in subsection (c)(1) (other than the su

The term “applicable exclusion” means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excluda

The term “applicable Executive order” means— (A) Executive Order 13382 ( 50 U.S.C. 1701 note; relating to blocking property of weapons of mass destruction proliferators and their s

The term "applicable exempt organization" means— (A) an organization described in section 170(c), (B) an organization described in section 168(h)(2)(A)(iv), or (C) an org

The term “applicable existing waiver” means a waiver, experimental, pilot, or demonstration project under section 1315 of this title , grandfathered under section 6102(c)(3) of the

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 Biparti

For purposes of this subsection, the term “applicable family member” includes any lineal descendant of any parent of the transferor or the transferor's spouse. / The term “applicab

Except as provided in subparagraph (B), for purposes of this subchapter, the term “applicable Federal human resource program” includes any program authorized under the provisions o

In this subsection, the term “applicable fee schedule amount” means, with respect to services furnished in a year, the amount determined under the fee schedule established under se

The term “applicable financial entity” means— (A) any financial institution described in section 581 or 591(a) and any credit union, (B) the Federal Deposit Insurance Corporation,

Except as provided in paragraph (2), the term "applicable financial institution" means— (A) a financial institution referred to in section 582(c)(2) of title 26, or (B) a

The term "applicable financial statement" means a statement for financial reporting purposes which— (i) is made on the basis of generally accepted accounting principles,

The term “applicable foreign corporation” means any foreign corporation the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1)).

For purposes of subparagraph (A), the term “applicable fraction” means the fraction the numerator of which is the amount described in subparagraph (A)(ii) and the denominator of wh

In this section, the term “applicable funding” means funds provided under any of the following provisions: (1) Part A of subchapter II. (2) Part A of subchapter IV.

For purposes of this paragraph, the term “applicable government payment” means— (i) any Federal payment (other than a payment for which eligibility is based on the income or assets

The term “applicable Government price index” means— (A) except as provided in subparagraph (B), the Producer Price Index published by the Bureau of Labor Statistics, or (B) in the

The term “applicable group purchasing organization” means a group purchasing organization that is affiliated with or under common ownership with an entity providing pharmacy benefi

For purposes of subparagraph (B)(iii), the term "applicable guideline premium minimum rate" means the applicable accumulation test minimum rate (as defined in subsection

The term “applicable health benefits” means health benefits or coverage which are provided to— (i) retired employees who, immediately before the qualified transfer, are entitled to

For purposes of this section, the term “applicable high yield discount obligation” means any debt instrument if— (A) the maturity date of such instrument is more than 5 years from

The term “applicable holding company” means any domestic corporation— (i) which is a common parent of an affiliated group, (ii) stock of which is directly owned by the distributee

The term “applicable home country risks” means risks in connection with property in, liability arising out of activity in, or the lives or health of residents of, the home country

In this paragraph, the term “applicable hospital” means a hospital— (i) that is located in a county in which the percentage increase in the population during the most recent 5-year

For the purposes of this subsection and subsection (e), the term "applicable hourly minimum wages" means— (A) the hourly minimum wage under section 6(a) of the Fair Labor

In this subsection, the term “applicable imaging service” means an advanced diagnostic imaging service (as defined in subsection (e)(1)(B)) for which the Secretary determines— (i)

For purposes of this chapter, the term “applicable implementation plan” means the portion (or portions) of the implementation plan, or most recent revision thereof, which has been

For purposes of subsection (a), the term "applicable imputed income amount" means, with respect to any disposition or other termination referred to in subsection (a), an

For purposes of paragraphs (3) and (4), the term “applicable income limit” means— (A) the limitation under subparagraph (A) or (B) of paragraph (1) which applies to the project, or

For purposes of this subparagraph, the term “applicable income threshold” means— (I) $60,000 in the case of a joint return or surviving spouse (as defined in section 2(a)), (II) $5

the term “applicable increase percentage” means— (i) with respect to a base quarter or cost-of-living computation quarter in any calendar year before 1984, or in any calendar year

In this subparagraph, the term “applicable individual” means an individual who— (I) is— (aa) employed by the organization in a permanent or temporary capacity; (bb) contracted or r

The term “applicable individual account plan” means any individual account plan (as defined in section 1002(34) of this title ) which holds any publicly traded employer securities.

For purposes of this paragraph, the term "applicable individual remuneration" means, with respect to any applicable individual for any disqualified taxable year, the aggr

the term “applicable information” means information regarding whether— (I) the name (including the first name and any family forename or surname), the date of birth (including the

The term “applicable insurance contract” means any life insurance, annuity, or endowment contract with respect to which both an applicable exempt organization and a person other th

The term "applicable insurance liabilities" means, with respect to any life or property and casualty insurance business— (i) loss and loss adjustment expenses, and (ii) r

The term "applicable insurance regulatory body" means, with respect to any insurance business, the entity established by law to license, authorize, or regulate such busin

For any customer, the term “applicable integrated resource plan” means the integrated resource plan approved by the Administrator under sections 7275 to 7276c of this title for tha

For purposes of subparagraph (A), the term “applicable interest rate” means the adjusted first, second, and third segment rates applied under rules similar to the rules of section

For purposes of this subsection, the term “applicable investor” means, with respect to any qualified shareholder holding stock in a real estate investment trust, a person (other th

For purposes of paragraph (1)(B)(v) and this paragraph, the term “applicable items and services” means items and services other than items and services furnished by a dedicated eme

In this section, the term “applicable laboratory” means a laboratory that, with respect to its revenues under this subchapter, a majority of such revenues are from this section, se

The term “applicable large employer” means, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the prec

The term “applicable law” means any law of general applicability (other than this subchapter) under which any Federal department or agency has jurisdiction to grant any authorizati

The Oversight Board shall ensure the purposes of this chapter are met, including by ensuring the prompt enforcement of any applicable laws of the covered territory prohibiting publ

The term “applicable life insurance account” means a separate account established and maintained for amounts transferred under this section for qualified current retiree liabilitie

The term “applicable life insurance benefits” means group-term life insurance coverage provided to retired employees who, immediately before the qualified transfer, are entitled to

For purposes of paragraph (6), the term “applicable limitation amount” means— (i) in the case of any taxable year beginning in calendar year 2025, $40,000, (ii) in the case of any

The term “applicable limitations period” means the period specified in a statute of limitations during which a civil action referred to in subsection (a)(1) may be brought.

The term “applicable local board” means a local board— (A) that provides information for a Job Corps center on local employment opportunities and the job skills needed to obtain th

For purposes of this paragraph, the term “applicable loss from operations” means the taxpayer's loss from operations for a taxable year ending after December 31, 2007, and beginnin

The term “applicable manufacturer” means a manufacturer of a covered drug, device, biological, or medical supply which is operating in the United States, or in a territory, possess

In this paragraph, the term “applicable MA plan” means, in the case of an individual described in— (i) subparagraph (B)(i), an MA plan that is not an MA–PD plan; and (ii) subparagr

The term "applicable material" means— (i) monoglycerides, diglycerides, and triglycerides, (ii) free fatty acids, and (iii) fatty acid esters. / The term "applicable

For purposes of this subsection, the term “applicable median family income” means, with respect to a residence, whichever of the following is the greater: (A) the area median gross

the terms “applicable medical imaging device” and “contrast agent” have the meanings given such terms in section 360j(p) of this title . / the term “applicable medical imaging devi

For purposes of this paragraph, the term “applicable minimum age” means— (i) except as otherwise provided in this subparagraph, age 19, (ii) in the case of a specified student (oth

For purposes of this paragraph, the term “applicable month” means, with respect to any plan for any plan year, the month which includes the valuation date of such plan for such pla

In this subparagraph, the term “applicable monthly guarantee” means— (I) for an employee described in clause (i) other than an employee on reserve status, the minimum number of hou

Except as provided in clause (ii), (iii), or (vi), the term “applicable monthly payment” means, when used with respect to a borrower, the amount equal to— (I) the applicable base p

For purposes of subparagraph (A), the term “applicable mortality table” means a mortality table, modified as appropriate by the Secretary, based on the mortality table specified fo

For purposes of this subparagraph, the term “applicable multi-beneficiary trust” means a trust— (I) which has more than one beneficiary, (II) all of the beneficiaries of which are

The term “applicable musical property” means any musical composition (including any accompanying words), or any copyright with respect to a musical composition, which is property t

The term “applicable national law” means any provision of law of a Pacific Island Party which is noticed and in effect in accordance with the Treaty.

The term “applicable nominating jurisdiction” means, with respect to any empowerment zone or enterprise community, any local government that nominated such community for designatio

For purposes of this subsection, the term “applicable nondiscrimination requirement” means any requirement under subsection (b) of this section, section 79(d), section 105(h), or p

For purposes of this subsection, the term “applicable nontaxable contribution” means any employer or employee contribution— (A) which was made with respect to compensation— (i) for

For purposes of this subsection, the term “applicable nontaxable earnings” means earnings— (A) which are paid or accrued with respect to any employer or employee contribution which

For purposes of subsection (b), the term “applicable NTR (MFN) rate of duty” means, with respect to a safeguard good, a rate of duty that is the lesser of— (A) the column 1 general

The term “applicable number of calendar days” means— (I) with respect to claims received in the 12-month period beginning October 1, 1986, 30 calendar days, (II) with respect to cl

The term “applicable one-stop center” means a one-stop customer service center that provides services, such as referral, intake, recruitment, and placement, to a Job Corps center.

Except as provided in this paragraph or paragraph (4), the term "applicable partnership interest" means any interest in a partnership which, directly or indirectly, is tr

The term “applicable passenger vehicle” means any vehicle— (i) the original use of which commences with the taxpayer, (ii) which is manufactured primarily for use on public streets

For purposes of this paragraph, the term “applicable payment” means, with respect to any taxable year, a payment or payments described in section 7701(a)(51)(D)(i)(II). / The term

The term “applicable payment amount” means, with respect to any month, 1 ⁄ 12 of $2,000.

In this subsection, the term “applicable payment system” means the following: (A) The technical component and the technical component of the global fee under the fee schedule estab

The term "applicable pension plan" means— (A) any defined benefit plan described in section 401(a) which includes a trust exempt from tax under section 501(a), or (B) an

The reasonable charge for physicians’ services furnished on or after January 1, 1987, and before January 1, 1992, by a nonparticipating physician shall be no greater than the appli

For purposes of subparagraph (A), the term “applicable percentage” means— (i) 50 percent in the case of an annuity, entitlement to which is based on a death or other separation occ

the term “applicable percentage increase” means— (i) for 1991, 0 percent; (ii) for 1992 and 1993, the percentage increase in the consumer price index for all urban consumers (Unite

The term “applicable period” means the period beginning on March 1, 2020 and ending on the earlier of January 1, 2022, or the date that is 60 days after the date on which the natio

The term "applicable period CPI–U" means, with respect to an applicable period, the consumer price index for all urban consumers (United States city average) for the firs

For purposes of this section, the term "applicable person" means—

For purposes of subparagraph (A)(ii), the term “applicable phase-out factor” means— (i) for 2007, 0.55; (ii) for 2008, 0.40; (iii) for 2009, 0.25; and (iv) for 2010, 0.05.

The term “applicable plan” means a defined benefit plan the terms of which, on or before December 8, 2014, provided for a normal retirement age which is the earlier of— (i) an age

The term “applicable plan amendment” means an amendment to a defined benefit plan which has the effect of converting the plan to an applicable defined benefit plan. / The term “app

For purposes of this subparagraph, the term “applicable plan year” means any plan year beginning after December 31, 2011, and before January 1, 2034, for which— (I) the funding tar

The term “applicable policyholder” means, with respect to any employer-owned life insurance contract, the person described in subparagraph (A)(i) which owns the contract. / The ter

For purposes of subparagraph (A), the term “applicable portion” means the aggregate decrease in the credits allowed to a taxpayer under section 38 for all prior taxable years which

For purposes of this paragraph, the term “applicable possession” means Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.

The term “applicable practitioner” means— (i) a physician assistant, nurse practitioner, and clinical nurse specialist (as such terms are defined in section 1395x(aa)(5) of this ti

For purposes of this section, the term "applicable preferred stock" means any stock— (1) which is preferred stock in— (A) the Federal National Mortgage Association, estab

The term “applicable premium” means, with respect to any period of continuation coverage of qualified beneficiaries, the cost to the plan for such period of the coverage for simila

The term “applicable premium tax credit and cost-sharing reduction” means— (A) any premium tax credit allowed under section 36B, (B) any cost-sharing reduction under section 1402 o