United States Code

The term “employment-based plan” means a group benefits plan providing health benefits that— (i) is— (I) maintained by one or more current or former employers (including without li

The term “employment-based retiree health coverage” means health insurance or other coverage of health care costs (whether provided by voluntary insurance coverage or pursuant to s

The term “employment benefits” means all benefits provided or made available to employees by an employer, including group life insurance, health insurance, disability insurance, si

The term “employment handicap” means an impairment, resulting in substantial part from a disability described in section 3102(1)(A) of this title, of a veteran's ability to prepare

For purposes of this section, the term “employment income” includes income from self-employment.

subject to subsection (b), the term “employment loss” means (A) an employment termination, other than a discharge for cause, voluntary departure, or retirement, (B) a layoff exceed

The term “employment office” means a free employment office operated by the Board, or designated as such by the Board pursuant to section 362(i) of this title .

The term “employment- or education-based nonimmigrant visa” means— (A) a nonimmigrant visa issued under subparagraph (A)(iii), (G)(v), (H), or (J) of section 1101(a)(15) of this ti

The term "employment outcome" means, with respect to an individual— (A) entering or retaining full-time or, if appropriate, part-time competitive employment in the integr

The term “employment-related activities” means advocacy, capacity building, and systemic change activities that result in individuals with developmental disabilities acquiring, ret

The term “employment-related expenses” means amounts paid for the following expenses, but only if such expenses are incurred to enable the taxpayer to be gainfully employed for any

The term “employment retention plan” means a plan to pay, upon termination of employment, compensation to an employee of a local educational agency or education association describ

The term “employment service delivery system” means a service delivery system at which or through which labor exchange services, including employment, training, and placement servi

the term “employment service office” means a local office of a State agency; and

A disqualified employment tax levy is any levy in connection with the collection of employment taxes for any taxable period if the person subject to the levy (or any predecessor th

For purposes of this title, the terms “empowerment zone” and “enterprise community” mean areas designated as such under section 1391.

For purposes of this paragraph, the term “empowerment zone employment credit” means the portion of the credit under subsection (a) which is attributable to the credit determined un

For purposes of this subsection, the term “empowerment zone facility bond” means any bond which would be described in subsection (a) if— (A) in the case of obligations issued befor

The term "empty ballast tank" means a tank that— (i) has previously held ballast water that has been drained to the limit of the functional or operational capabilities of

The term “Enabling Clause” means the Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (L/4903), adopted November

The term “enactment date” means the date of the enactment of the Musical Works Modernization Act. / For purposes of this chapter, the term “enactment date” means the date of the en

The term “enclosed motor” means a motor so enclosed as to prevent the free exchange of air between the inside and outside of the case but not sufficiently enclosed to be termed air

The term “encore service program” means a program, carried out by an eligible entity as described in subsection (a), (b), or (c) of section 12572 of this title , that— (A) involves

the term “encryption research” means activities necessary to identify and analyze flaws and vulnerabilities of encryption technologies applied to copyrighted works, if these activi

the term “encryption technology” means the scrambling and descrambling of information using mathematical formulas or algorithms.

The term “Encumbrance Factor” means— (A) 100 percent for a solar energy generation facility; and (B) an amount determined by the Secretary, but not less than 10 percent for a wind

The term “endangered species” means any species which is in danger of extinction throughout all or a significant portion of its range other than a species of the Class Insecta dete

The term “end item” means a production product assembled, completed, and ready for issue or deployment. / The term “end item” means the final production product when assembled or c

For purposes of paragraph (1), the term “end-of-life planning” means verbal or written information regarding— (A) an individual's ability to prepare an advance directive in the cas

The terms “endorsed discount card program” and “endorsed program” mean a prescription drug discount card program that is endorsed (and for which the sponsor has a contract with the

The terms “endorsed discount card program” and “endorsed program” mean a prescription drug discount card program that is endorsed (and for which the sponsor has a contract with the

The term “endorsement contract” means an agreement under which a student athlete is employed or receives consideration for the use by the other party of that individual's person, n

the term “Endowment” means the National Endowment for the Arts.

For purposes of this section, the term “endowment contract” includes a face-amount certificate, as defined in section 2(a)(15) of the Investment Company Act of 1940 (15 U.S.C., sec

In this section, the term “endowment fund” means the Hispanic-Serving Agricultural Colleges and Universities Fund established under subsection (b). / For the purpose of this part,

the term “endowment fund corpus” means an amount equal to the grants awarded under this subchapter plus an amount equal to such grants provided by Howard University; / The term “En

the term “endowment fund income” means an amount equal to the total value of the endowment fund established under this subchapter minus the endowment fund corpus; / The term “Endow

The term “end product” means any product which contains processed wheat as an ingredient and which is intended, as produced, for consumption as human food, notwithstanding any addi

The term “end product manufacturer” means any person who commercially produces an end product within the United States, but such term shall not include such persons to the extent t

As used in this subsection, the term “end user of imported tobacco” means— (A) a domestic manufacturer of cigarettes or other tobacco products; (B) an entity that mixes, blends, pr

The term "end water user" means a non-Federal entity, including— (A) a State; (B) a political subdivision of a State; (C) an Indian tribe; (D) a utility; (E) a municipal

the term “enemy” means any country, government, group, or person that has been engaged in hostilities, whether or not lawfully authorized, with the United States;

In this section, the term “energetic materials” means critical chemicals and formulations that— (1) release large amounts of stored chemical energy; and (2) are capable of being us

The term "energy" means electricity, natural gas, steam, chilled water, and heated water. / The term “energy” means electricity, or fossil fuels. The Secretary may, by ru

For purposes of this section, the term “energy action” means any matter required to be transmitted, or submitted to the Congress in accordance with the procedures of this section.

The term "energy action plan" means the plan required by subsection (d).

The term "energy and climate resiliency" means anticipation, preparation for, and adaptation to utility disruptions and changing environmental conditions and the ability

The terms "energy audit", "energy conservation measure", and "renewable-resource energy measure" have the meanings given the terms in section 361(c) o

The term “energy burden” means the expenditures of the household for home energy divided by the income of the household.

The term "Energy Commission of Puerto Rico" means the Puerto Rico Energy Commission as established by Subtitle B of Puerto Rico Act 57–2014.

The term “Energy Committees” means the Committee on Energy and Natural Resources of the Senate and the Committee on Energy and Commerce of the House of Representatives.

The term "energy commodity" includes— (A) petroleum products; (B) natural gas; (C) coal; (D) wind and solar energy components; and (E) biofuels.

For purposes of this paragraph, the term “energy community” means— (i) a brownfield site (as defined in subparagraphs (A), (B), and (D)(ii)(III) of section 101(39) of the Comprehen

For purposes of this subchapter the term “energy concern” includes—

The term “energy conservation maintenance and operating procedure” means modification or modifications in the maintenance and operations of a building, and any installations therei

The terms "energy audit", "energy conservation measure", and "renewable-resource energy measure" have the meanings given the terms in section 361(c) o

the term "energy conservation measures" means measures that are applied to a Federal building that improve energy efficiency and are life cycle cost effective and that in

The term “energy conservation programs” means— (A) the program under part A of the Energy Conservation and Existing Buildings Act of 1976 ( 42 U.S.C. 6861 and following); (B) the p

The term “energy conservation project” means— (A) an undertaking to acquire and to install one or more energy conservation measures in school or hospital facilities and (B) technic

The term “energy conservation project costs” includes only costs incurred in the design, acquisition, construction, and installation of energy conservation measures and technical a

The term “energy conservation standard” means— (A) a performance standard which prescribes a minimum level of energy efficiency or a maximum quantity of energy use, or, in the case

the term “energy conserving improvements” means the purchase and installation of weatherization materials as defined in section 6862(9) of title 42 ; and 1

The term “energy crisis” means weather-related and supply shortage emergencies and other household energy-related emergencies.

The term “energy efficiency” means the ratio of the useful output of services from a consumer product to the energy use of such product, determined in accordance with test procedur

The term "energy-efficiency material" means a material (including a product, equipment, or system) the installation of which results in a reduction in use by a nonprofit

The term "energy efficiency measures" means, for or at property served by an eligible entity, structural improvements and investments in cost-effective, commercial techno

the term “energy efficiency project” means the installation or upgrading of equipment that results in a significant reduction in energy usage; and / the term “energy efficiency pro

The term “energy efficient building envelope component” means a building envelope component which meets— (A) in the case of an exterior window or skylight, Energy Star most efficie

For purposes of this subsection, the term “energy efficient building retrofit property” means property— (A) with respect to which depreciation (or amortization in lieu of depreciat

The term “energy efficient commercial building property” means property— (A) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, (B) which is

The term “energy-efficient maintenance” includes— (A) the repair of military vehicles, equipment, or facility and infrastructure systems, such as lighting, heating, or cooling equi

The term “energy efficient mortgage” means a mortgage on a residential building that recognizes the energy savings of a home that has cost-effective energy saving construction or i

For purposes of this paragraph, the term “energy equivalent of a gallon of diesel” means, with respect to a liquefied natural gas fuel, the amount of such fuel having a Btu content

For purposes of this paragraph, the term “energy equivalent of a gallon of gasoline” means, with respect to a liquefied petroleum gas fuel, the amount of such fuel having a Btu con

The term “energy facilities” means any equipment or facility which is or will be used primarily— (A) in the exploration for, or the development, production, conversion, storage, tr

For purposes of this section, the term “energy facility” means a facility that is involved in the production, storage, transmission, or distribution of electricity, fuel, or anothe

The term "energy improvement" means— (A) any improvement, repair, or renovation to a school that results in a direct reduction in school energy costs, including improveme

“energy industry” means all energy-producing companies; and

As used in this chapter the term “energy information” shall have the meaning described in section 796 of this title . / The term “energy information” includes (A) all information i

In this section, the term “energy infrastructure” means a facility, and associated equipment, used for enabling the identification, leasing, development, production, processing, tr

In this section, the term “energy intensity” means the primary energy consumed for each unit of physical output in an industrial process.

The term “energy-intensive industry” means an industry that uses significant quantities of energy as part of its primary economic activities, including— (A) information technology,

The term "energy management system" means a business management process based on standards of the American National Standards Institute that enables an organization to fo

For purposes of section 636 of this title , the term “energy measures” includes— (1) solar thermal energy equipment which is either of the active type based upon mechanically force

The term “energy or water conservation measure” means— (A) an energy conservation measure, as defined in section 8259 of this title ; or (B) a water conservation measure that impro

“energy-producing company” means a person engaged in: (i) ownership or control of mineral fuel resources or nonmineral energy resources; (ii) exploration for, or development of, mi

“energy product equivalent” means an energy carrier including, but not limited to, ammonia, hydrogen, or molten salts or an energy-intensive commodity, including, but not limited t

The term "energy project" means a project that provides for the generation or transmission of electrical energy. / For purposes of this subsection, the term “energy proje

The term "Energy Projects" means those projects addressing the generation, distribution, or transmission of energy.

For purposes of this subpart, the term “energy property” means any property— (A) which is— (i) equipment which uses solar energy to generate electricity, to heat or cool (or provid

“Energy requirements of any Pacific Northwest customer” means the full requirements for electric energy of (1) any purchaser from the United States for direct consumption in the Pa

The term “energy research consortium” means any organization— (i) which is— (I) described in section 501(c)(3) and is exempt from tax under section 501(a) and is organized and oper

The term “energy resilience” means the ability to avoid, prepare for, minimize, adapt to, and recover from anticipated and unanticipated energy disruptions in order to ensure energ

the term “Energy Saving debenture” means a deferred interest debenture that— (A) is issued at a discount; (B) has a 5-year maturity or a 10-year maturity; (C) requires no interest

the term "Energy Saving qualified investment" means investment in a small business concern that is primarily engaged in researching, manufacturing, developing, or providi

The term “energy savings” means— (A) a reduction in the cost of energy, water, or wastewater treatment, from a base cost established through a methodology set forth in the contract

The terms “energy savings contract” and “energy savings performance contract” mean a contract that provides for the performance of services for the design, acquisition, installatio

The terms “energy savings contract” and “energy savings performance contract” mean a contract that provides for the performance of services for the design, acquisition, installatio

The term “energy sector of Iran” refers to activities to develop petroleum or natural gas resources or nuclear power in Iran.

The term “energy security” means having assured access to reliable supplies of energy and the ability to protect and deliver sufficient energy to meet mission essential requirement