material assistance from a prohibited foreign entity
Defined in 1 place of the United States Code.
The term “material assistance from a prohibited foreign entity” means—
(i) with respect to any qualified facility or energy storage technology, a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph (B), or
(ii) with respect to any facility which produces eligible components, a material assistance cost ratio which is less than the threshold percentage applicable under subparagraph (C).
Source
- 2025–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle