United States Code

For purposes of subsection (a)(5), the term “exempt governmental deferred compensation plan” means any plan providing for deferral of compensation established and maintained for it

For purposes of this subchapter, the term “exempt governmental program” means— (A) any insurance program established under title XVIII of the Social Security Act, (B) the medical a

the term “exempt H–1B nonimmigrant” means an H–1B nonimmigrant who— (I) receives wages (including cash bonuses and similar compensation) at an annual rate equal to at least $60,000

The term “exempt handler” means a person who would otherwise be considered to be a qualified handler, except that the annual sales by the person of cut flowers and cut greens to re

The term “exempt insurance income” means income derived by a qualifying insurance company which— (i) is attributable to the issuing (or reinsuring) of an exempt contract by such co

The term “exempt interest” means, with respect to any regulated investment company, the excess of the amount of interest excludable from gross income under section 103(a) over the

Except as otherwise provided in this subsection, the term “exemption amount” means $2,000. / The term "exemption amount" means zero. / In the case of a taxpayer other tha

For purposes of this subsection, the term “exempt operating foundation” means, with respect to any taxable year, any private foundation if— (A) such foundation is an operating foun

The term “exempt purpose expenditures” means, with respect to any organization for any taxable year, the total of the amounts paid or incurred by such organization to accomplish pu

The term “exempt school contribution” means a school contribution described in subclause (II) of subsection (a)(2)(A)(ii).

For purposes of paragraph (1), the term “exempt status application materials” means the application for recognition of exemption under section 501 and any papers submitted in suppo

For purposes of this subsection, the term “exempt use” means any use of a vehicle if the 1st retail sale of such vehicle is not taxable under this subchapter by reason of such use.

The term “exempt utility property” means property used in the trade or business of— (i) generating, transmitting, distributing, or selling electricity, or (ii) producing, transmitt

The term “exempt wholesale generator” shall have the meaning provided by section 79z–5a 2 of title 15. 1

the term “exercise of religion” means religious exercise, as defined in section 2000cc–5 of this title.

The term “exhibitor” means any person (public or private) exhibiting any animals, which were purchased in commerce or the intended distribution of which affects commerce, or will a

The term "existential risk" means the potential for an outcome that would result in human extinction.

The term “existing” means (A) when used, without the specification of any date, with respect to any matter relating to entering into or carrying out a trade agreement or other acti

The term “existing 80/20 company” means any corporation if— (i) such corporation met the 80-percent foreign business requirements of section 861(c)(1) (as in effect before the date

The term “existing acquisition program” means a defense acquisition program that has reached the initiation of the engineering and manufacturing development phase, or an equivalent

The term “existing aircraft” means a civil aircraft other than a new aircraft.

The term “existing Blue Cross or Blue Shield organization” means any Blue Cross or Blue Shield organization if— (A) such organization was in existence on August 16, 1986, (B) such

The term “existing building” means any building which is not a new building.

Existing commercial air tour operator.—The term "existing commercial air tour operator" means a commercial air tour operator that was actively engaged in the business of

The term “existing contract” means any contract for the first sale of natural gas in effect on November 8, 1978.

The term "existing contracting party" means a contracting party that has a contract under sections 5342 to 5348 of this title that is in effect on December 31, 2018.

The term “existing credit claimant” means a corporation— (i) (I) which was actively conducting a trade or business in a possession on October 13, 1995, and (II) with respect to whi

“existing dam” means any dam, the construction of which was completed or on 2 before July 22, 2005, and which does not require any construction or enlargement of impoundment struct

The term “existing dam or conduit” means any dam or conduit the construction of which was completed before November 15, 2021, and which does not require any construction or enlarge

As used in this section, the term “existing direct service industrial customer” means any direct service industrial customer of the Administrator which has a contract for the purch

The term “existing electric powerplant” means any electric powerplant other than a new electric powerplant.

For purposes of computing the increase under subparagraph (A) for any taxable year, the term “existing excess reserve” means the excess (if any) of— (i) the amount of assets set as

For purposes of this subparagraph, the term “existing facilities” means facilities that have been in operation for at least 2 years before the date on which the new environmental r

The term “existing Honey Board” means the Honey Board in effect on the date of enactment of this paragraph.

“existing line” means a line introduced into commerce before January 1, 1990.

"existing liquefied natural gas facility"— (A) means a liquefied natural gas facility for which an application to approve the site, construction, or operation of the faci

the term “existing mainline carrier” means a mainline carrier (as defined in this subsection) that on January 1, 2001, was— (A) certified under part 121; (B) qualified to provide m

The term “existing major fuel-burning installation” means any installation which is not a new major fuel-burning installation.

Each department, agency and instrumentality of the United States which administers lands acquired by the United States with one or more existing mineral lease shall transfer to the

The term “existing municipal waste energy project” means any municipal waste energy project which is not a new municipal waste project.

For purposes of this subsection, the term “existing plan of insurance” means, with respect to any contract, any plan of insurance which was filed by the company issuing such contra

For purposes of this section, the term “existing policyholders surplus account” means any policyholders surplus account which has a balance as of the close of December 31, 1983.

The term "existing program" means a program, designed to promote employee ownership, that exists on the date on which the Secretary is carrying out a responsibility autho

The term “existing public safety broadband spectrum” means the portion of the electromagnetic spectrum between the frequencies— (A) from 763 megahertz to 768 megahertz; (B) from 79

For the purposes of this paragraph, the term “existing qualifying cogeneration facility” means a facility that— (i) was a qualifying cogeneration facility on August 8, 2005; or (ii

The term “Existing Reservation” means that tract of approximately 630 acres conveyed to the State in trust for the Tribe by J.M. Doby on December 24, 1842, by deed recorded in York

In this paragraph, the term “existing retirement plan” means, with respect to a transferred employee, the retirement plan (including the Financial Institutions Retirement Fund), an

The term “existing senior mortgage” means, with respect to a mortgage insured under this section, the existing mortgage that has superior priority.

The term “existing solid waste incineration unit” means a solid waste unit which is not a new or modified solid waste incineration unit.

The term “existing source” means any stationary source other than a new source. / The term “existing source” means any stationary source other than a new source.

The term “existing subordinate mortgage” means, with respect to a mortgage insured under this section, an existing mortgage that has subordinate priority to the existing senior mor

The term “existing unit” means a unit (including units subject to section 7411 of this title ) that commenced commercial operation before November 15, 1990. Any unit that commenced

The term “existing use” means a use that— (A) is occurring in the Area as of February 20, 2003; or (B) is authorized in the Area after November 1, 1995, but before February 20, 200

“existing vessel” includes every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on the navigable waters, the

The term “exit point” means the area in close proximity to an actual exit for departing from the customs territory, including the gate holding area in the case of an airport, but o

The term "ex-offender" means any individual who has been sentenced to a term of probation by a Federal or State court, or who has been released from a Federal, State, or

the term "exoneree" means an individual who— (A) has been convicted of a Federal, tribal, or State offense that is punishable by a term of imprisonment of more than 1 yea

The term “exotic bird”— (A) means any live or dead member of the class Aves that is not indigenous to the 50 States or the District of Columbia, including any egg or offspring ther

For purposes of this section, the terms “expanded” and “expansion” mean any alteration of the physical structure of the prison complex that is made to increase the number of inmate

The term “expanded affiliated group” means an affiliated group as defined in section 1504(a) of title 26 (without regard to section 1504(b) of such title), except that section 1504

The term "expanded amenity recreation fee" means the recreation fee authorized by section 6802(g) of this title.

The term “expanded learning time” means using a longer school day, week, or year schedule to significantly increase the total number of school hours, in order to include additional

The term “Reservation” or “Expanded Reservation” means the Existing Reservation and the lands added to the Existing Reservation in accordance with section 941j of this title, which

The term "expanded uses" means the following activities: (A) The maintenance dredging of a berth in a harbor that is accessible to a Federal navigation project and that b

For purposes of this section, the terms “expanded” and “expansion” mean any alteration of the physical structure of the prison complex that is made to increase the number of inmate

The term “expansion State” means a State that, beginning on January 1, 2014, or on any date thereafter, elects to provide medical assistance to all individuals described in section

“ex parte communication” means an oral or written communication not on the public record with respect to which reasonable prior notice to all parties is not given, but it shall not

The term “expatriate” means— (A) any United States citizen who relinquishes his citizenship, and (B) any long-term resident of the United States who ceases to be a lawful permanent

The term “expatriated corporation” means any corporation which is an expatriated entity (as defined in section 7874(a)(2)). Such term includes any predecessor or successor of such

The term “expatriated entity” has the meaning given such term by section 7874(a)(2)(A). / The term “expatriated entity” means— (i) the domestic corporation or partnership referred

The term "expatriate health insurance issuer" means a health insurance issuer that issues expatriate health plans.

The term “expatriate health plan” means a group health plan, health insurance coverage offered in connection with a group health plan, or health insurance coverage offered to a gro

The term “expatriation date” means, with respect to a corporation, the date on which the corporation first becomes an expatriated corporation. / The term “expatriation date” means—

the term "expected forgiveness amount" means the amount of principal that a lender reasonably expects a borrower to expend during the covered period on the sum of any— (A

The term “expected service life” means the number of years a naval vessel is expected to be in service. / The term "expected service life" means the number of years a nav

The term "Expedited Permitting Process" means a Puerto Rico Agency's alternate procedures, conditions, and terms mirroring those established under Act 76 (3 L.P.R.A. 1932

The term “expenditure” includes a payment, distribution, loan, advance, deposit, or gift of money or anything of value, and includes a contract, promise, or agreement, whether or n

In this subparagraph, the term “expenditure from personal funds” means— (I) an expenditure made by a candidate using personal funds; and (II) a contribution or loan made by a candi

The term “expenditures” has the meaning given to such term by section 271(b)(3).

Expenses Defined.—In this section, the term "expenses" means expenses for class room instruction, hands-on training (and associated materials), manuals, study guides and

The term “expenses incurred” means all expenses shown on the annual statement approved by the National Association of Insurance Commissioners, and shall be computed as follows: To

The term “experience-rated refund” means any refund or credit based on the experience of the contract or group involved.

The term “experimental aerospace vehicle” means an object intended to be flown in, or launched into, orbital or suborbital flight for the purpose of demonstrating technologies nece

For purposes of this subsection, the term “experimental population” means any population (including any offspring arising solely therefrom) authorized by the Secretary for release

Definition.—In this section, the term "experimental vessel" means a vessel owned by the United States Government (including a vessel in the National Defense Reserve Fleet

the term “expert advice or assistance” means advice or assistance derived from scientific, technical or other specialized knowledge.

For purposes of this subsection, the term "expiration date" means the date established through appropriate stability testing required by the regulations issued by the Sec

the term "exploitation" means the fraudulent or otherwise illegal, unauthorized, or improper act or process of an individual, including a caregiver or a fiduciary, that—

For purposes of this subparagraph, the term "exploited child" means a minor with respect to whom there is reason to believe that a specified offense against a minor (as d

The term “exploration” means any activity, including logistic support, the purpose of which is the identification or evaluation of specific mineral resource deposits. The term incl

The term “exploratory activity” means surface geological exploration or seismic exploration, or both, for oil and gas within the coastal plain.

“explosive” has the meaning given in section 844(j) of this title insofar that it is designed, or has the capability, to cause death, serious bodily injury, or substantial material

The term “explosive material” means explosives, blasting agents, and detonators. / “explosive material” has the meaning given the term in section 841(c) and includes explosive as d

“Explosive materials” means explosives, blasting agents, and detonators.

The term “explosive ordnance” has the meaning given such term in section 283(d) of this title .

The term "explosive ordnance disposal" means the detection, identification, on-site evaluation, rendering safe, exploitation, recovery, and final disposal of explosive or

The term “explosive or incendiary device” has the meaning given the term in section 232(5) and includes explosive materials, as that term is defined in section 841(c) and explosive

Explosives.—The term "explosives" has the meaning given that term in section 841(d) of title 18.

For purposes of this section, the term “explosives detection canine team” means a canine and a canine handler that are trained to detect explosives, radiological materials, chemica

The terms “export” and “exportation” mean to move from, or the act of movement from, the United States to any place outside the United States. / The term “export” means to move fro