local district heating or cooling system
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “local district heating or cooling system” means any local system consisting of a pipeline or network (which may be connected to a heating or cooling source) providing hot water, chilled water, or steam to 2 or more users for—
(i) residential, commercial, or industrial heating or cooling, or
(ii) process steam.
Source
- 1994–present26 U.S.C. § 142Internal Revenue Code · Exempt facility bond · for purposes of this section