United States Code

The term “special use permit area” means the land and facilities subject to the special use permit. / The term “special use permit area” includes— (i) approximately 46 acres of lan

Special Warfare Officer Defined.—In this section, the term “special warfare officer” means an officer of a uniformed service who— (1) is qualified for a military occupational speci

The term “Special Watch List” means the Special Watch List described in section 6442(b)(1)(A)(iii) of this title .

The term “species” includes any subspecies of fish or wildlife or plants, and any distinct population segment of any species of vertebrate fish or wildlife which interbreeds when m

the term “specifically authorized by the Congress” means that— (A) the activity and the amount of funds proposed to be used for that activity were identified in a formal budget req

“specifications” means the required characteristics identified in the contractual agreement with the manufacturer or to which a fastener is otherwise produced, except that the term

The term “specific learning disability” means a disorder in 1 or more of the basic psychological processes involved in understanding or in using language, spoken or written, which

The term "specific patient need" refers to the transfer of a product from one pharmacy to another to fill a prescription for an identified patient. Such term does not inc

the term “specific person” means a victim or witness in a Federal criminal case or investigation, and includes an immediate family member of such a victim or witness.

(A) The term "specific selection term"— (i) is a term that specifically identifies a person, account, address, or personal device, or any other specific identifier; and (

The term “specific State authority” means a governmental agency or other such authority, including a regional oversight and coordinating body, that, pursuant to State law or regula

The term "specified 10-percent owned foreign corporation" means any foreign corporation with respect to which any domestic corporation is a United States shareholder with

For purposes of this section, the term “specified affiliate” means, with respect to any corporation— (i) any corporation more than 50 percent of the stock of which is owned (by vot

For purposes of this section, the term “specified agricultural chemical” means— (1) any fertilizer commonly used in agricultural operations which is listed under— (A) section 302(a

For purposes of this paragraph, the term “specified agricultural or horticultural cooperative” means an organization to which part I of subchapter T applies which is engaged— (i) i

The term “specified application date” means the following: (i) In the case of quality measures under subsection (c)(1)— (I) with respect to the domain described in subsection (c)(1

The term "specified asset" means securities (as defined in section 475(c)(2) without regard to the last sentence thereof), commodities (as defined in section 475(e)(2)),

The term "specified assets" means, with respect to any insurance company, the trades or businesses, rights, or assets with respect to which the net written premiums (or d

For purposes of clause (i), the term “specified automobile manufacturer” means— (I) any manufacturer of automobiles, and (II) any manufacturer of automobile parts which supplies su

For purposes of subsection (c)(4)(B), the value of plan assets shall not be deemed to be reduced for a plan year by the amount of the specified balance if, with respect to such bal

In this chapter, the term “specified buildings and grounds” means— (1) The Smithsonian Institution and its grounds, which include the following: (A) The Smithsonian Building, the A

The term “specified cancer” means any of the following: (A) A specified disease, as that term is defined in section 4(b)(2) of the Radiation Exposure Compensation Act ( 42 U.S.C. 2

For purposes of this section, the term "specified claim" means any application, request, or demand under a grant, contract, or other agreement for money or property, whet

For purposes of this paragraph, the term “specified clean hydrogen production facility” means any qualified clean hydrogen production facility (as defined in section 45V(c)(3))— (i

The term “specified combatant command” means a military command which has broad, continuing missions and which is normally composed of forces from a single military department.

For purposes of this section, the term "specified conduct" means any action, or failure to take action, which is—

The term “specified congressional committees” means the following: (i) The Committee on Armed Services and the Committee on Health, Education, Labor, and Pensions of the Senate. (i

In this subsection, the term "specified country" means— (i) Ukraine, Georgia, and Moldova; and (ii) any other country designated by the President as a country of signific

For purposes of this paragraph, the term “specified covered employee” means, with respect to any controlled group— (i) any employee described in subparagraph (A), (B), or (D) of pa

In this paragraph, the term “specified covered outpatient drug” means, subject to clause (ii), a covered outpatient drug (as defined in section 1396r–8(k)(2) of this title ) for wh

For purposes of this subsection, the term “specified credits” means— (i) for taxable years beginning after December 31, 2004, the credit determined under section 40, (ii) the credi

The term “specified crime” means the following: (i) Domestic violence, sexual assault, child abuse and neglect, dating violence, elder abuse, stalking, or an attempt to commit any

For purposes of this subsection, the term “specified criminal offense” means— (A) any Federal criminal offense involving a controlled substance, (B) racketeering (as defined in sec

For purposes of this clause, the term "specified drug" means, with respect to a specified manufacturer, for 2021, an applicable drug that is produced, prepared, propagate

For purposes of this paragraph, the term "specified early distribution" means any portion of a distribution— (i) which is from such applicable retirement savings vehicle

The term “specified entity” means— (A) a unit of local government; (B) the District of Columbia; (C) a territory of the United States; (D) a Tribal government; (E) political subdiv

The term "specified E&P deficit" means, with respect to any E&P deficit foreign corporation, the amount of the deficit referred to in subparagraph (B).

For purposes of clause (i), the term “specified excluded individual” means an individual, as determined by the State (in accordance with standards specified by the Secretary)— (I)

For purposes of this paragraph, the term "specified Federal payment" means— (i) any payment of a social security benefit (as defined in section 86(d)), (ii) any payment r

For purposes of this section, the term “specified Federal procurement payment” means any payment made pursuant to a contract with the Government of the United States for— (1) the p

For purposes of this chapter, the term "specified Federal program" means any of the following: (A) SSI The supplemental security income program under title XVI of the Soc

The term “specified financial institution payment” means any payment if the beneficial owner of such payment is a foreign financial institution.

The term “specified foreign corporation” means any foreign corporation— (A) which is treated as a controlled foreign corporation for any purpose under subpart F of part III of this

For purposes of this paragraph, the term “specified foreign entity” means— (i) a foreign entity of concern described in subparagraph (A), (B), (D), or (E) of section 9901(8) of the

For purposes of this section, the term “specified foreign financial asset” means— (1) any financial account (as defined in section 1471(d)(2)) maintained by a foreign financial ins

In this subsection, the term “specified form of service” means— (A) service on active duty; (B) service in an active status in a reserve component; or (C) service in the Space Forc

The term “specified fringe benefit plan” means any plan under section 79, 105, 106, 125, 127, 129, or 137.

The term “specified frivolous submission” means a specified submission if any portion of such submission— (i) is based on a position which the Secretary has identified as frivolous

The term “specified gain” means ordinary gain from the sale, exchange, or other disposition of property (including the termination of a position with respect to such property). Suc

For purposes of this paragraph, the term “specified Gulf Opportunity Zone extension property” means property— (i) substantially all of the use of which is in one or more specified

Except as otherwise provided in this section, the term “specified health insurance policy” means any accident or health insurance policy (including a policy under a group health pl

For purposes of this subparagraph, the term “specified holder” means, with respect to any insurance company, any individual who holds (directly or indirectly) an interest in such i

The term “specified hospital” means a subsection (d) hospital, hospitals described in clauses (i) through (v) of subsection (d)(1)(B) and, as determined feasible and appropriate by

The term “specified housing” means a public housing project or projects, or a portion of a project or projects, for which the transfer of management is requested under this section

The term “specified index” means any one or more or any combination of— (I) a fixed rate, price, or amount, or (II) a variable rate, price, or amount,

For purposes of clause (i), the term “specified individual” means any individual who— (I) is subject to the requirements of section 16(a) of the Securities Exchange Act of 1934 wit

The term “specified information reporting requirement” means— (A) the notice required by section 6050K(c)(1) (relating to requirement that transferor notify partnership of exchange

Except as otherwise provided in this paragraph, the term “specified insurance contract” means any life insurance, annuity, or noncancellable accident and health insurance contract

The term “specified ISAC participant” means— (I) any person designated by the Secretary as having primary responsibility for a function performed with respect to the information sh

For purposes of subparagraph (A), the term "specified item or service" means an item or service that has low utilization or significant variation in costs (such as when f

The term “specified large employer” means, in connection with a group health plan established or maintained by a single employer, with respect to a calendar year or a plan year, as

The term “specified large plan” means a group health plan established or maintained by a plan sponsor described in clause (ii) or (iii) of section 3(16)(B) of the Employee Retireme

The term “specified loss” means ordinary loss from the sale, exchange, or other disposition of property (including the termination of a position with respect to such property). Suc

In the case of a specified major emission control component, the warranty period for new light-duty trucks and new light-duty vehicles and engines manufactured in the model year 19

In this subparagraph, subject to subclause (II), the term “specified manufacturer” means a manufacturer of an applicable drug for which, in 2021— (aa) the manufacturer had a covera

In this paragraph, the term “specified MA plan” means— (i) a network-based plan (as defined in subsection (d)(5)(C)); or (ii) a Medicare Advantage private fee-for-service plan (as

For purposes of this paragraph, the term “specified mark to market provision” means sections 1256 and 1296 and any other provision of this title (or regulations thereunder) which t

The term "specified matching amount" means, with respect to any calendar year, the lesser of— (i) the excess (if any) of— (I) the cost to Puerto Rico of the earned income

The term “specified multiple employer health plan” means a group health plan which is— (A) any multiemployer plan, or (B) any multiple employer welfare arrangement (as defined in s

For purposes of this subsection, the term “specified notional principal contract” means— (A) any notional principal contract if— (i) in connection with entering into such contract,

For purposes of subclause (I), the term "specified offense against a minor" is defined as in section 20911 of title 34. / The term “specified offense against a minor” mea

For purposes of this paragraph, the term "specified partner" means any person if such person— (i) is a partner of the publicly traded partnership referred to in subparagr

The term “specified passenger vehicle loan” means the indebtedness described in section 163(h)(4)(B) with respect to any applicable passenger vehicle.

For purposes of this paragraph, the term "specified passive activity loss" means, with respect to any specified partner of such publicly traded partnership, the lesser of

The term “specified passive category income” means— (I) dividends from a DISC or former DISC (as defined in section 992(a)) to the extent such dividends are treated as income from

For purposes of this paragraph, the term “specified payment” means any interest, annuity, royalty, or rent. / For the purposes of paragraph (1), the term “specified payment” means—

For purposes of paragraph (1), the term "specified percent" means— (A) for 2022, 80 percent; (B) for 2023 through 2026, 85 percent; and (C) for 2027 through 2029, 90 perc

For purposes of this subsection, the term “specified plan or arrangement” means any plan, account, or arrangement described in section 220, 223, 401(a), 403(a), 403(b), 408, 408A,

For purposes of this paragraph, the term “specified plant” means— (i) any tree or vine which bears fruits or nuts, and (ii) any other plant which will have more than one crop or yi

The term "specified policy acquisition expenses" means, with respect to any taxable year, so much of the general deductions for such taxable year as does not exceed the s

The term “specified portion” means— (I) in the case of qualified timber property any portion of which is located in the Gulf Opportunity Zone, that portion of the taxable year whic

For purposes of this paragraph, the term “specified portions of the GO Zone” means those portions of the GO Zone which are in any county or parish which is identified by the Secret

The term “specified possession” means Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands. / For purposes of this section, the term “specified possession” me

For purposes of this part, the term “specified private activity bond” means any private activity bond (as defined in section 141) which is issued after August 7, 1986, and the inte

For purposes of this subsection, the term "specified property" means any qualified energy property and any property described in subparagraph (B) or (C) of subsection (c)

The term “specified public transportation” means transportation by bus, rail, or any other conveyance (other than by aircraft) that provides the general public with general or spec

For purposes of this paragraph, the term “specified railroad retirement beneficiary” means any individual who, for the last month for which the Secretary has available information

For purposes of this paragraph, the term “specified return information” means— (i) in the case of a return which is in connection with a case of potential identity theft refund fra

For purposes of this paragraph, the term “specified risk management benchmarks” means the following rates, as determined by the Administrator: (i) Currency rate. (ii) Delinquency r

The term “specified safety project” means a project carried out for the purpose of safety under any other section of this title that is consistent with the State strategic highway

For purposes of this section, the terms “specified security” and “applicable date” shall have the meaning given such terms in section 6045(g). / The term “specified security” means

The term "specified service trade or business" means any trade or business— (A) which is described in section 1202(e)(3)(A) (applied without regard to the words "eng

For purposes of this subsection, the term “specified similar amount” means— (A) the amount described in subclause (II) of section 6226(b)(4)(A)(ii) (including any failure to satisf

In this subparagraph, subject to subclause (III), the term “specified small manufacturer” means a manufacturer of an applicable drug for which, in 2021— (aa) the manufacturer is a

For purposes of this clause, the term "specified small manufacturer drugs" means, with respect to a specified small manufacturer, for 2021, an applicable drug that is pro

In this subparagraph, the term “specified small manufacturer percent” means, with respect to a year— (I) for an applicable drug dispensed for an applicable beneficiary who has not

For purposes of this paragraph, the term “specified social security beneficiary” means any individual who, for the last month for which the Secretary has available information as o

The term “specified State agency” means an agency of a State government established or designated to administer or supervise the administration of a grant, contract, or other agree

The term "specified State law" means, with respect to a State, an item or service furnished by a nonparticipating provider or nonparticipating emergency facility during a

The term “specified stock compensation” means payment (or right to payment) granted by the expatriated corporation (or by any member of the expanded affiliated group which includes