United States Code

The term "eligible dairy product" means a product primarily made from milk, including fluid milk, that is produced and processed in the United States.

In this section, the term “eligible dairy products” means cheddar cheese, butter, and nonfat dry milk.

The term “eligible debt” means unsecured long-term debt that— (A) is not supported by any form of credit enhancement, including a guarantee or standby letter of credit; and (B) is

Definition of Eligible Debt Financing Instrument.—In this section, the term “eligible debt financing instrument” means a bond or other debt financing instrument, including a note,

As used in this section, the term “eligible debt swap” means a debt-for-development swap or debt-for-nature swap.

For purposes of this subsection, the term “eligible deferred compensation item” means any deferred compensation item with respect to which— (A) the payor of such item is— (i) a Uni

For purposes of this section, the term “eligible deferred compensation plan” means a plan established and maintained by an eligible employer— (1) in which only individuals who perf

For purposes of this section, the term “eligible defined contribution plan” means, with respect to any eligible small employer, any defined contribution plan (as defined in section

In this section, the term “eligible dependent” means a dependent described in subparagraph (A), (D), or (I) of section 1072(2) of this title . / The term “eligible dependent” means

For purposes of this section, the term “eligible dependent child” means a child— (A) who is under 21 years of age, or under 23 years of age if pursuing a course of instruction at a

The term “eligible designated beneficiary” means, with respect to any employee, any designated beneficiary who is— (I) the surviving spouse of the employee, (II) subject to clause

The term “eligible differential wage payments” means, with respect to each qualified employee, so much of the differential wage payments (as defined in section 3401(h)(2)) paid to

For purposes of paragraph (1), the term “eligible disabled widow or widower” means an individual who— (A) was entitled to a monthly insurance benefit under subchapter II for Decemb

For purposes of this subchapter, the term “eligible dislocated workers” means individuals who— (A) have been terminated or laid off or who have received a notice of termination or

The term “eligible distilled spirits plant” means a plant which is used to produce distilled spirits exclusively for fuel use and the production from which does not exceed 10,000 p

The term "eligible distributor" means a public or private nonprofit organization that distributes donated eligible milk. / The term "eligible distributor" means

The term “eligible domestic entity” means a manufacturer or producer in the United States, or a certified union or recognized union or group of workers which is representative of a

The term “eligible early childhood education program” means— (A) a family child care program, center-based child care program, State prekindergarten program, school program, or oth

The term “eligible educational institution” has the meaning given such term by section 529(e)(5). / The term “eligible educational institution” means an institution— (A) which is d

For purposes of subsection (a)(2)(D), the term “eligible educator” means, with respect to any taxable year, an individual who is a kindergarten through grade 12 teacher, instructor

The term “eligible elderly offender” means an offender in the custody of the Bureau of Prisons— (i) who is not less than 60 years of age; (ii) who is serving a term of imprisonment

The term "eligible electric power transmission line" means an electric power transmission line that is capable of transmitting not less than— (A) 1,000 megawatts; or (B)

the term "eligible employee" means a covered employee performing service in the uniformed services, within the meaning of section 4303(13) of title 38, whose service has

The term "eligible employee group" means the portion of an employer's United States workforce that— (A) does not exceed 25 percent of the employer's total United States w

The term “eligible employer” means, with respect to any year, any employer if such employer employed an average of 100 or fewer employees on business days during either of the 2 pr

The term “eligible employer plan” means a qualified employer plan within the meaning of section 4972(d).

The term “eligible employer-sponsored plan” means, with respect to any employee, a group health plan or group health insurance coverage offered by an employer to the employee which

The term “eligible entities” means— (A) an institution of higher education; (B) a National Laboratory; (C) a Federal research agency; (D) a State research agency; (E) a nonprofit r

The term "eligible entity" means a— (A) State; or (B) Tribal government. / The term “eligible entity” means— (A) the government of an emerging agricultural country; (B) a

The term "eligible equipment" means— (A) a Wi-Fi hotspot; (B) a modem; (C) a router; (D) a device that combines a modem and router; (E) a connected device; or (F) any oth

The term “eligible establishment” means an establishment that is in compliance with— (A) the State inspection program of the State in which the establishment is located; and (B) th

For purposes of this subsection, the term “eligible facilities request” means any request for modification of an existing wireless tower or base station that involves— (A) collocat

The term “eligible facility” means a Government-owned, contractor-operated ammunition manufacturing facility, or a Government-owned, contractor-operated depot for the storage, main

For purposes of this section, the term “eligible fallback entity” means, with respect to all fallback service areas in a PDP region for a contract period, an entity that— (A) meets

As used in subclause (I), the term “eligible families” means families eligible for assistance under the State program funded under this part, families that would be eligible for su

The term “eligible family” means a family or individual— (A) who is a tenant of the eligible property on the date the Secretary approves an implementation grant; or (B) whose incom

In this subsection, the term “eligible family member” refers to family members of government employees assigned abroad or hired for service at their post of residence who are appoi

In this section, the term “eligible farmer or rancher” means— (1) a qualified beginning farmer or rancher; (2) a socially disadvantaged farmer or rancher, as defined in section 200

For purposes of this section, the term “eligible farmers’ cooperative” means an organization to which part I of subchapter T applies and which is engaged in the marketing of agricu

The term “eligible Federal Direct Loan” means a Federal Direct Stafford Loan, Federal Direct PLUS Loan, or Federal Direct Unsubsidized Stafford Loan, or a Federal Direct Consolidat

The term "eligible Federal funds" means funds received by a local educational agency under— (A) this subchapter; (B) subchapter II; (C) subchapter III; (D) part A of subc

The term “eligible Federal PLUS Loan” means a loan described in section 1078–2 of this title made to a parent of a dependent student who is a new borrower on or after July 1, 2009.

The term “eligible fellowship recipient” means an individual who is selected by a State Commission under subsection (c) and, as a result of such selection, is eligible for a ServeA

For purposes of this subsection, the term “eligible financial company” means any bank holding company with total consolidated assets equal to or greater than $50,000,000,000 and an

The term “eligible firm” means a company or other business entity that, as determined by the Secretary of Commerce— (A) conducts a significant level of its research, development, e

the term “eligible fixed asset” means tangible property relating to which the Administrator may provide financing under this section; and

In this section, the term “eligible foreign state” means— (1) any country specified in section 5801 of title 22 ; (2) Estonia, Latvia, and Lithuania; and (3) any other country that

For purposes of subparagraph (A)(ii), the term “eligible foster child” means an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree,

For purposes of paragraph (2), the term "eligible fuel" means— (A) biodiesel and renewable diesel (within the meaning of section 40A), (B) second generation biofuel (with

For purposes of this subsection, the term “eligible gain” means any gain from the sale or exchange of qualified small business stock held for at least 3 years (more than 5 years in

In this subparagraph, the term "eligible grain handling facility" means a grain handling facility that— (I) was granted an exception under the final rule entitled "E

The term “eligible grantee” means a local government or municipality, peoples’ utility district, irrigation district, and cooperative, nonprofit, or limited-dividend association in

“eligible grant recipient” means a public or nonprofit private organization or agency which demonstrates, to the satisfaction of the Secretary— (A) in the case of an organization w

In this paragraph, the term "eligible harbor or inland harbor" means a harbor or inland harbor at which the total amount of harbor maintenance taxes collected in the imme

The term “eligible hard white wheat seed” means hard white wheat seed that, as determined by the Secretary, is— (A) certified; (B) of a variety that is suitable for the State in wh

The term “eligible health care provider” means— (A) a provider of services (as defined in section 1395x(u) of this title ) or a supplier (as defined in section 1395x(d) of this tit

In this subsection, the term “eligible health center” means an entity that— (A) is a health center as defined under subsection (a); (B) provides health care services for clients fo

The term “eligible health centers” means public and nonprofit private entities that provide health services to pregnant women.

“eligible heirs” means, for purposes of section 2206 of this title , any of a decedent’s children, grandchildren, great grandchildren, full siblings, half siblings by blood, and pa

The term "eligible high-acuity trauma center" means a Level I trauma center that satisfies each of the following: (A) Such trauma center has an agreement with the Secreta

The term “eligible high hazard potential dam” means a non-Federal dam that— (i) is located in a State with a State dam safety program; (ii) is classified as “high hazard potential”

The term “eligible homebuyer” means a homebuyer that meets the requirements under paragraph (5)(B).

In this paragraph, the term “eligible home infusion supplier” means a supplier that is enrolled under this part as a pharmacy that provides external infusion pumps and external inf

The term "eligible homeless individual" means an individual described in section 290cc–22(a) of this title.

The term “eligible homeowner” means a homeowner eligible for counseling under paragraph (4). / The term “eligible homeowner” means a homeowner that meets the requirements under par

For purposes of this paragraph, paragraph (4), and paragraph (5), the terms “certified EHR technology”, “eligible hospital”, “EHR reporting period”, and “payment year” have the mea

The term "eligible household" means a household of 1 or more individuals who are obligated to pay rent on a residential dwelling and with respect to which the eligible gr

The term “eligible housing project” means— (A) public housing (as such term is defined in section 3(b) of the United States Housing Act of 1937 [ 42 U.S.C. 1437a(b) ]) and lower in

The term “eligible independent contractor” means, with respect to any qualified lodging facility or qualified health care property (as defined in subsection (e)(6)(D)(i)), any inde

For purposes of this section, the term “eligible Indian” means any Indian who is eligible for health services provided by the Service without regard to the provisions of this secti

In this section, the term “eligible Indian student” means a student who— (1) is a member of, or is at least one-fourth degree Indian blood descendant of a member of, a tribe that i

Eligible indian tribe.—The term "eligible Indian tribe" means an Indian tribe that is eligible to participate in the program, as determined under subsection (b). / For pu

The term “eligible Indian tribe or tribal organization” means any Indian tribe or tribal organization that qualifies to administer federally funded higher education assistance unde

The term “eligible Indian veteran” means an Indian or Alaska Native veteran who receives any medical service that is— (A) authorized under the laws administered by the Secretary of

Except as provided in clause (ii), for purposes of this paragraph, the term “eligible individual” means any individual who, after any regulations under subparagraph (A) first take

The term “eligible individual account plan” means an individual account plan which is (i) a profit-sharing, stock bonus, thrift, or savings plan; (ii) an employee stock ownership p

Subject to subparagraph (B), the term “eligible individual with chronic conditions” means an individual who— (i) is eligible for medical assistance under the State plan or under a

The term "eligible inmate" means an individual who— (i) is being held, detained, or incarcerated in a correctional facility; and (ii) manifests obvious signs of a mental

the term “eligible institution” means an accredited school or college of veterinary medicine or a State agricultural experiment station that conducts animal health and disease rese

The term "eligible institution for mental diseases" means an institution for mental diseases that— (i) follows reliable, evidence-based practices; and (ii) offers at leas

The term “eligible institution of higher education” means an institution of higher education (as such term is defined in section 1001 of title 20 ) that has established and operate

In this section, the term “eligible insured” means an individual— (1) who enrolls in a qualified health plan in the silver level of coverage in the individual market offered throug

For purposes of this paragraph, the term “eligible insured depository institution” means any insured depository institution that— (i) was in existence on December 31, 1996, and pai

For purposes of this section, the term “eligible intermediary” means a State, regional, or national organization (including a quasi-public organization) or a State or local housing

the term “eligible investigational drug” means an investigational drug (as such term is used in section 360bbb of this title )— (A) for which a Phase 1 clinical trial has been comp

The term "eligible investment" means an investment, in the form of capital assistance provided to an eligible entity, for a technology that— (A) is in a covered technolog

For purposes of this paragraph, the term “eligible investment advice arrangement” means an arrangement— (i) which either— (I) provides that any fees (including any commission or ot

The term “eligible investment expert” means any person which meets such requirements as the Secretary of Labor may provide and which does not bear any material affiliation or contr

the term “eligible investor” means: (1) United States citizens; (2) corporations, partnerships, or other associations including nonprofit associations, created under the laws of th

In this section, the term “eligible judge advocate” means an officer of the armed forces on full-time active duty who— (1) is qualified and serving as a judge advocate, as defined

The term “eligible juvenile” means a juvenile who is an inmate of a public institution and who— (A) was determined eligible for medical assistance under the State plan (or waiver o

In this subsection, the term “eligible laboratory” means a diagnostic laboratory that meets specific criteria developed by the Secretary, in consultation with State animal health o

The term “eligible land” includes— (i) agricultural and nonindustrial private forest lands (as defined in section 2103a(c) of title 16 ); and (ii) land enrolled in the conservation

the term “eligible landowner” means a person who— (A) produces annual crops from trees for commercial purposes and owns 500 acres or less of such trees; (B) owns 1,000 acres or les

All lands to be leased which are not subject to leasing under paragraphs (2) and (3) of this subsection shall be leased as provided in this paragraph to the highest responsible qua

The term "eligible large airport concession" means a concession (as defined in section 23.3 of title 49, Code of Federal Regulations), that is in-terminal and has maximum

The term “eligible lender” means any non-Federal qualified institutional buyer (as defined by section 230.144A(a) of title 17, Code of Federal Regulations (or any successor regulat

The term “eligible livestock producer” means an eligible producer on a farm that— (I) is an owner, cash or share lessee, or contract grower of covered livestock that provides the p

the term “eligible loan” means a loan made, insured or guaranteed under this part; / As used in this section, the term "eligible loan" means a loan— (A) (i) on which a po

The term “eligible local education agency” means any local educational agency as defined in section 8101 of the Elementary and Secondary Education Act of 1965.