United States Code

The term "Puerto Rico Electric Power Authority" means the Puerto Rico Electric Power Authority established by Puerto Rico Act 83–1941.

The term “Puget Sound Action Agenda” or“Action Agenda” means the most recent plan developed by the Puget Sound National Estuary Program Management Conference, in consultation with

The term "Puget Sound Federal Leadership Task Force" means the Puget Sound Federal Leadership Task Force established under subsection (c).

The term "Puget Sound Federal Task Force" means the Puget Sound Federal Task Force established in 2016 under a memorandum of understanding among 9 Federal agencies.

The term “Puget Sound National Estuary Program Management Conference” means the management conference for the Puget Sound convened pursuant to section 1330 of this title .

The term "Puget Sound Partnership" means the State agency created under the laws of the State of Washington (section 90.71.210 of the Revised Code of Washington), or its

The term "Puget Sound region" means the land and waters in the northwest corner of the State of Washington from the Canadian border to the north to the Pacific Ocean on t

The term "Puget Sound Tribal Management Conference" means the 20 treaty Indian tribes of western Washington and the Northwest Indian Fisheries Commission.

The term “pull-down temperature application” means a commercial refrigerator with doors that, when fully loaded with 12 ounce beverage cans at 90 degrees F, can cool those beverage

The term “pulled wool” means wool that is pulled from the skin of a slaughtered sheep.

The term “pulmonary rehabilitation program” means a program (as described in subsection (eee)(2) with respect to a program under this subsection) that furnishes the items and servi

The term “pulse crop” means dry beans, dry peas, lentils, and chickpeas. / The term “pulse crop” means dry peas, lentils, small chickpeas, and large chickpeas. / The term "pul

The term "pulse crop product" means a food product derived in whole or in part from an eligible pulse crop.

The term “pulse-start metal halide ballast” means an electronic or electromagnetic ballast that starts a pulse-start metal halide lamp with high voltage pulses.

the term “punitive damages” means damages awarded against any person or entity to punish or deter such person or entity, or others, from engaging in similar behavior in the future;

The term “pupil services” means the services provided by pupil services personnel.

The term “pupil services personnel” means school counselors, school social workers, school psychologists, and other qualified professional personnel involved in providing assessmen

For purposes of this section, the term “purchase” means— (A) any acquisition of a debt instrument, where (B) the basis of the debt instrument is not determined in whole or in part

The term “purchase data” means all of the applicable data, including weight (if purchased live), for all swine purchased during the applicable reporting period, regardless of the e

The term “purchase price” means the adjusted basis of the principal residence on the date such residence is purchased. / The term “purchase price” means the adjusted basis of the p

The term “purchaser” means transferee of a voluntary transfer, and includes immediate or mediate transferee of such a transferee. / the term “owner” as used in this subparagraph, i

The term “purchasing corporation” means any corporation which makes a qualified stock purchase of stock of another corporation.

“purchasing group” means any group which— (A) has as one of its purposes the purchase of liability insurance on a group basis; (B) purchases such insurance only for its group membe

For purposes of this subchapter the term “pure sugar” means pure refined sugar, suitable for human consumption, having a dextrose equivalent of not less than 95 percent on a dry ba

For purposes of clause (i), the term “purpose built passenger vehicle” means a passenger vehicle produced by an original equipment manufacturer and designed so that the vehicle may

Purposes not prohibited by this chapter.—The term "purposes not prohibited by this chapter" means the following: (A) Peaceful purposes.—Any peaceful purpose related to an

The terms “purposes of the refuge” and “purposes of each refuge” mean the purposes specified in or derived from the law, proclamation, executive order, agreement, public land order

The terms “purposes of the refuge” and “purposes of each refuge” mean the purposes specified in or derived from the law, proclamation, executive order, agreement, public land order

The term "Q2Work Program" means the Q2Work Program supported by the Foundation.

The term “QDR 2001 combatant surface force risk assessment” means the risk assessment associated with a force of combatant surface vessels numbering 116 that is set forth in the re

The term “Quadrennial Defense Review” means the review of the defense programs and policies of the United States that is carried out every four years under section 118 of title 10.

The term “quadriplegia” means the complete and irreversible paralysis of all four limbs.

The terms "qualification" and "qualified" mean a determination by the Secretary that a drug development tool and its proposed context of use can be relied upon

In this section, the term “qualification requirement” means a requirement for testing or other quality assurance demonstration that must be completed by an offeror before award of

For purposes of this section, the term “qualified” means, with respect to an attorney, that the attorney is a licensed attorney in good standing with any relevant licensing authori

For purposes of this subsection, the term “qualified 10-percent owned foreign corporation” means any foreign corporation (other than a passive foreign investment company) if at lea

For purposes of paragraph (1), the term “qualified 20-pay contract” means any contract which— (A) requires at least 20 nondecreasing annual premium payments, and (B) is issued purs

For purposes of this part, except as otherwise provided in this section, the term “qualified 501(c)(3) bond” means any private activity bond issued as part of an issue if— (1) all

For purposes of this paragraph, the term “qualified 5-percent or less partner” means any partner who has (directly or indirectly) an interest of 5 percent or less in the aggregate

The term "qualified ABLE program" means a program established and maintained by a State, or agency or instrumentality thereof— (A) under which a person may make contribut

For purposes of this section, the term “qualified ABLE rollover contribution” means an amount which is paid during the calendar year in which the account beneficiary attains age 17

For purposes of this subsection, the term “qualified accelerated death benefit rider” means any rider on a life insurance contract if the only payments under the rider are payments

For purposes of this paragraph, the term “qualified acquisition costs” means the costs of acquiring, constructing, or reconstructing a residence. Such term includes any usual or re

For purposes of paragraph (3)(B), the term “qualified acquisition indebtedness” means, with respect to any real property described in paragraph (3)(A), indebtedness incurred or ass

For purposes of paragraph (1), the term “qualified active low-income community business” means, with respect to any taxable year, any corporation (including a nonprofit corporation

For purposes of this paragraph, the term “qualified activity” means any activity giving rise to— (I) foreign base company sales income, (II) foreign base company services income, (

The term “qualified additional benefits” means any— (i) guaranteed insurability, (ii) accidental death benefit, (iii) family term coverage, or (iv) waiver of premium. / The term “q

The term “qualified administrative requirement” means a requirement under this section or a regulatory requirement issued pursuant to this section. / For purposes of this subsectio

The term “qualified adoption agency” means any of the following: (A) A State or local government agency which has responsibility under State or local law for child placement throug

For purposes of this section, the term “qualified adoption expenses” has the meaning given such term by section 23(d) (determined without regard to reimbursements under this sectio

For purposes of this paragraph, the term ‘qualified adult-only facility’ means a facility or restricted area that— (“i) requires each person present to provide to a law enforcement

For purposes of this section, the term "qualified advanced mine safety equipment property" means any advanced mine safety equipment property for use in any underground mi

The term “qualified affiliate” means— (i) in the case of a stock savings association, an affiliate other than a subsidiary or an insured depository institution; and (ii) in the cas

For purposes of this subsection, the term “qualified agreement” means an agreement between the United States and Canada or Mexico (as the case may be)— (A) setting forth that porti

For purposes of this paragraph, the term “qualified agri-biodiesel production” means any agri-biodiesel which is produced by an eligible small agri-biodiesel producer in a manner w

The term “qualified agricultural countermeasure” means an agricultural countermeasure that the Secretary, in consultation with the Secretary of Homeland Security, determines to be

the term “qualified agricultural loan” means a loan made to finance the production of agricultural products or livestock in the United States, a loan secured by farmland or farm ma

For purposes of this chapter, the term "qualified alien" means an alien who, at the time the alien applies for, receives, or attempts to receive a Federal public benefit,

For purposes of subparagraph (A), the term “qualified allocation” means any allocation to a tax-exempt entity which— (i) is consistent with such entity’s being allocated the same d

For purposes of this subsection, the term “qualified allocation plan” means any plan— (A) which sets forth selection criteria to be used to determine priorities of the commercial r

For purposes of this subsection, the term “qualified alternative fuel vehicle refueling project” means a project consisting of one or more properties that are part of a single proj

The term “qualified alternative fuel vehicle refueling property” includes any property described in subsection (c) for the recharging of a motor vehicle described in paragraph (2),

For purposes of this subsection, the term “qualified amateur sports organization” means any organization organized and operated exclusively to foster national or international amat

For purposes of this section, the term “qualified animal feed substance” means any substance— (i) used in a qualified animal feed use by the manufacturer, producer, or importer, (i

The term “qualified animal feed use” means any use in the manufacture or production of animal feed or animal feed supplements, or of ingredients used in animal feed or animal feed

The term “qualified annexed area” means, with respect to the governmental unit acquiring the property, any area if— (I) such area is contiguous to, and annexed for general governme

The term “qualified antifouling paint containing organotin” means an antifouling paint containing organotin that— (A) is allowed to be used under the terms of the final decision re

For purposes of this part, the term “qualified anti-terrorism technology” means any product, equipment, service (including support services), device, or technology (including infor

For purposes of subsection (d)(1), the term "qualified applicant" means— (A) a person over the age of 18 who owns a trust or restricted interest in a parcel of land; and

In this paragraph, the term "qualified application" means an application that— (i) has been submitted by an eligible applicant; (ii) does not propose any activities that

The term “qualified appraisal” means, with respect to any property, an appraisal of such property which— (I) is treated for purposes of this paragraph as a qualified appraisal unde

Except as provided in clause (iii), the term “qualified appraiser” means an individual who— (I) has earned an appraisal designation from a recognized professional appraiser organiz

Except as provided in subparagraph (C), for purposes of this paragraph, the term “qualified appreciated stock” means any stock of a corporation— (i) for which (as of the date of th

Qualified Apprentice Defined.—In this section, the term "qualified apprentice" means an employee participating in an apprenticeship program that is— (1) registered with t

The term “qualified architectural and transportation barrier removal expense” means, with respect to any such facility or public transportation vehicle, an architectural or transpo

In this paragraph, the term “qualified area” means— (i) Iraq, (ii) Afghanistan, and (iii) any foreign country which included a combat zone, as that term is defined in section 112(c

The term "qualified article" means an article— (i) described in— (I) headings 2707, 2708, 2709.00, 2710, 2711, 2712, 2713, 2714, 2715, 2901, and 2902, and subheadings 290

For purposes of this subpart and section 512, the term "qualified asset account" means any account consisting of assets set aside to provide for the payment of— (1) disab

For purposes of this section, the term "qualified assignment" means any assignment of a liability to make periodic payments as damages (whether by suit or agreement), or

The term “qualified auditor” means an independent, certified public accountant with experience performing music royalty audits.

For purposes of this paragraph, the term "qualified automatic contribution arrangement" means a cash or deferred arrangement— (i) which is described in subparagraph (D)(i

For purposes of subparagraph (A), the term “qualified automobile demonstration use” means any use of an automobile by a full-time automobile salesman in the sales area in which the

The term “qualified banking or financing income” means income of an eligible controlled foreign corporation which— (i) is derived in the active conduct of a banking, financing, or

The term “qualified battery storage technology expenditure” means an expenditure for battery storage technology which— (A) is installed in connection with a dwelling unit located i

The term “qualified beginning farmer or rancher” means an applicant, regardless of whether the applicant is participating in a program under section 1935 of this title — (A) who is

The term "qualified beneficiary" means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for

The term "qualified benefit" means any benefit which, with the application of subsection (a), is not includible in the gross income of the employee by reason of an expres

The term "qualified bidder" means a person the Secretary determines is seeking to purchase helium for their own use, refining, or redelivery to users.

The term “qualified biodiesel mixture” means a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which— (i)

The term “qualified biogas property” means property comprising a system which— (i) converts biomass (as defined in section 45K(c)(3), as in effect on the date of enactment of this

The term "qualified birth or adoption distribution" means any distribution from an applicable eligible retirement plan to an individual if made during the 1-year period b

For purposes of this subsection, the term “qualified blind trust” includes any trust in which a reporting individual, the individual’s spouse, or any minor or dependent child has a

The term “qualified blood collector organization” has the meaning given such term by section 7701(a)(49). / The term “qualified blood collector organization” means an organization

For purposes of this subsection, the term “qualified blood collector vehicle” means a vehicle at least 80 percent of the use of which during the prior taxable period was by a quali

The term “qualified board or exchange” means— (A) a national securities exchange which is registered with the Securities and Exchange Commission, (B) a domestic board of trade desi

The term “qualified bond” means any obligation issued by the designated bonding authority at the direction of the Secretary, the net proceeds of which are loaned to an eligible ins

As used in this section, the term “qualified borrower” means any partnership, corporation, or other legal entity which (as determined by the Secretary of Energy) has presented sati

For purposes of subsection (a)(16), the term “qualified broadband project” means any project which— (A) is designed to provide broadband service solely to 1 or more census block gr

For purposes of clause (ii), the term “qualified building” means any building located— (I) in any county in which is located a qualified military installation to which the number o

The term “qualified bus” means— (i) an intercity or local bus, and (ii) a school bus.