offshore wind foundation
Defined in 1 place of the United States Code.
The term "offshore wind foundation" means the component (including transition piece) which secures an offshore wind tower and any above-water turbine components to the seafloor using—
(I) fixed platforms, such as offshore wind monopiles, jackets, or gravity-based foundations, or
(II) floating platforms and associated mooring systems.
Source
- 2022–present26 U.S.C. § 45XInternal Revenue Code · Advanced manufacturing production credit · for purposes of this section