qualified battery storage technology expenditure
Defined in 1 place of the United States Code.
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 in the United States and used as a residence by the taxpayer, and
(B) has a capacity of not less than 3 kilowatt hours.
Source
- 2022–present26 U.S.C. § 25DInternal Revenue Code · Residential energy efficient property · for purposes of this section
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 in the United States and used as a residence by the taxpayer, and
(B) has a capacity of not less than 3 kilowatt hours.
For purposes of this section—
Source
- 2022–202326 U.S.C. § 25DInternal Revenue Code · Residential energy efficient property · for purposes of this section