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qualified facility

Defined in 2 places of the United States Code.

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2011. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2014. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2014. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2015. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2017. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2015–201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2018. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2018–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2021. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2019–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2022. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

Source

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2008.

Source

  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2009.

Source

  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2011.

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2014.

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2014.

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2015.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2017.

Source

  • 2015–201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2018.

Source

  • 2018–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2021.

Source

  • 2019–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2022.

Source

  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025.

Source

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and before January 1, 2012.

For purposes of this section—

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and before January 1, 2014.

For purposes of this section—

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2014.

Source

  • 201326 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2014.

For purposes of this section—

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2015.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2015.

For purposes of this section—

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2017.

Source

  • 2015–201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2017.

For purposes of this section—

Source

  • 2015–201626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2018.

Source

  • 201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2018.

For purposes of this section—

Source

  • 2018–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2021.

Source

  • 2020–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2021.

For purposes of this section—

Source

  • 2019–202026 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2022.

Source

  • 202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 150 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2022.

For purposes of this section—

Source

  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 25 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025.

Source

In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term "qualified facility" means any facility owned by the taxpayer—

(A) which has a nameplate capacity rating of at least 25 kilowatts, and

(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025.

For purposes of this section—

Source

  • 2022–202326 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(A) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2008, and

(B) any other facility placed in service after the date of the enactment of this paragraph and before January 1, 2008.

(C) Credit period.—In the case of a qualified facility described in subparagraph (A), the 10-year period referred to in subsection (a) shall be treated as beginning on the date the efficiency improvements or additions to capacity are placed in service.

Source

  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(A) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2009, and

(B) any other facility placed in service after the date of the enactment of this paragraph and before January 1, 2009.

(C) Credit period.—In the case of a qualified facility described in subparagraph (A), the 10-year period referred to in subsection (a) shall be treated as beginning on the date the efficiency improvements or additions to capacity are placed in service.

Source

  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(A) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2011, and

(B) any other facility placed in service after the date of the enactment of this paragraph and before January 1, 2011.

(C) Credit period.—In the case of a qualified facility described in subparagraph (A), the 10-year period referred to in subsection (a) shall be treated as beginning on the date the efficiency improvements or additions to capacity are placed in service.

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(A) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2014, and

(B) any other facility placed in service after the date of the enactment of this paragraph and before January 1, 2014.

(C) Credit period.—In the case of a qualified facility described in subparagraph (A), the 10-year period referred to in subsection (a) shall be treated as beginning on the date the efficiency improvements or additions to capacity are placed in service.

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(i) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2014, and

(ii) any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2014.

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(i) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2015, and

(ii) any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2015.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(i) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2017, and

(ii) any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2017.

Source

  • 2015–201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(i) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2018, and

(ii) any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2018.

Source

  • 2018–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term "qualified facility" means—

(i) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2021, and

(ii) any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2021.

Source

  • 2019–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term "qualified facility" means—

(i) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2022, and

(ii) any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2022.

Source

  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility producing qualified hydroelectric production described in subsection (c)(8), the term “qualified facility” means—

(i) in the case of any facility producing incremental hydropower production, such facility but only to the extent of its incremental hydropower production attributable to efficiency improvements or additions to capacity described in subsection (c)(8)(B) placed in service after the date of the enactment of this paragraph and before January 1, 2025, and

(ii) any other facility placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025.

Source

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and before January 1, 2008, or

(ii) owned by the taxpayer which before January 1, 2008, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and before January 1, 2009, or

(ii) owned by the taxpayer which before January 1, 2009, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and before January 1, 2011, or

(ii) owned by the taxpayer which before January 1, 2011, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and before January 1, 2014, or

(ii) owned by the taxpayer which before January 1, 2014, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2014, or

(ii) owned by the taxpayer which before January 1, 2014, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 201326 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term "qualified facility" means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2014, or

(ii) owned by the taxpayer which before January 1, 2014, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2014, if the construction of such modification begins before such date.

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2015, or

(ii) owned by the taxpayer which before January 1, 2015, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term "qualified facility" means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2015, or

(ii) owned by the taxpayer which before January 1, 2015, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2015, if the construction of such modification begins before such date.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2017, or

(ii) owned by the taxpayer which before January 1, 2017, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 2015–201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term "qualified facility" means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2017, or

(ii) owned by the taxpayer which before January 1, 2017, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2017, if the construction of such modification begins before such date.

Source

  • 2015–201626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2018, or

(ii) owned by the taxpayer which before January 1, 2018, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term "qualified facility" means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2018, or

(ii) owned by the taxpayer which before January 1, 2018, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2018, if the construction of such modification begins before such date.

Source

  • 2018–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2021, or

(ii) owned by the taxpayer which before January 1, 2021, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 2020–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term "qualified facility" means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2021, or

(ii) owned by the taxpayer which before January 1, 2021, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2021, if the construction of such modification begins before such date.

Source

  • 2019–202026 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2022, or

(ii) owned by the taxpayer which before January 1, 2022, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

  • 202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term "qualified facility" means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2022, or

(ii) owned by the taxpayer which before January 1, 2022, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2022, if the construction of such modification begins before such date.

Source

  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2025, or

(ii) owned by the taxpayer which before January 1, 2025, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

Source

In the case of a facility using closed-loop biomass to produce electricity, the term "qualified facility" means any facility—

(i) owned by the taxpayer which is originally placed in service after December 31, 1992, and the construction of which begins before January 1, 2025, or

(ii) owned by the taxpayer which before January 1, 2025, is originally placed in service and modified to use closed-loop biomass to co-fire with coal, with other biomass, or with both, but only if the modification is approved under the Biomass Power for Rural Development Programs or is part of a pilot project of the Commodity Credit Corporation as described in 65 Fed. Reg. 63052.

For purposes of clause (ii), a facility shall be treated as modified before January 1, 2025, if the construction of such modification begins before such date.

Source

  • 2022–202326 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1992, and before January 1, 2002.

Source

  • 1999–200226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using closed-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1992, and before January 1, 2004.

Source

  • 2002–200526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2008 (January 1, 2006, in the case of a facility using solar energy). Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2009 (January 1, 2006, in the case of a facility using solar energy). Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2011 (January 1, 2006, in the case of a facility using solar energy). Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2014 (January 1, 2006, in the case of a facility using solar energy). Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025. Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2014.

Source

  • 201326 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2014.

Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2015.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2015.

Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2017.

Source

  • 2015–201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2017.

Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2015–201626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2018.

Source

  • 201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2018.

Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2018–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2021.

Source

  • 2020–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2021.

Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2019–202026 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2022.

Source

  • 202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using geothermal or solar energy to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—

(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or

(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2022.

Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.

Source

  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and before January 1, 2008, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, is originally placed in service before January 1, 2008.

Source

  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and before January 1, 2009, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, is originally placed in service before January 1, 2009.

Source

  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and before January 1, 2011, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, is originally placed in service before January 1, 2011.

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and before January 1, 2014, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, is originally placed in service before January 1, 2014.

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2014, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, the construction of which begins before January 1, 2014.

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2015, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, the construction of which begins before January 1, 2015.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2017, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, the construction of which begins before January 1, 2017.

Source

  • 2015–201826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2018, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, the construction of which begins before January 1, 2018.

Source

  • 2018–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2021, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, the construction of which begins before January 1, 2021.

Source

  • 2019–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2022, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, the construction of which begins before January 1, 2022.

Source

  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which—

(i) in the case of a facility using agricultural livestock waste nutrients—

(I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2025, and

(II) the nameplate capacity rating of which is not less than 150 kilowatts, and

(ii) in the case of any other facility, the construction of which begins before January 1, 2025.

Source

In the case of a facility using poultry waste to produce electricity, the term “qualified facility” means any facility of the taxpayer which is originally placed in service after December 31, 1999, and before January 1, 2002.

Source

  • 1999–200226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using poultry waste to produce electricity, the term “qualified facility” means any facility of the taxpayer which is originally placed in service after December 31, 1999, and before January 1, 2004.

Source

  • 2002–200526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using small irrigation power to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2008.

Source

  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using small irrigation power to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2009.

Source

  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using small irrigation power to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before October 3, 2008.

Source

In the case of a facility using small irrigation power to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before the date of the enactment of paragraph (11).

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and before January 1, 2002.

Source

  • 1999–200226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and before January 1, 2004.

Source

  • 2002–200526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and before January 1, 2008.

Source

  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and before January 1, 2009.

Source

  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and before January 1, 2010. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

Source

  • 2008–200926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and before January 1, 2013. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

Source

  • 2009–201226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and the construction of which begins before January 1, 2014. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

Source

  • 2012–201426 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and the construction of which begins before January 1, 2015. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

Source

  • 2014–201526 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and the construction of which begins before January 1, 2020. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

Source

  • 2015–201926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and the construction of which begins before January 1, 2021. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

Source

  • 2019–202126 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term "qualified facility" means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and the construction of which begins before January 1, 2022. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

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  • 2021–202226 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and the construction of which begins before January 1, 2025. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.

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In the case of a facility which burns municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2008. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

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  • 2005–200626 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

In the case of a facility which burns municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2009. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.

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  • 2006–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

The term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993 (December 31, 1992, in the case of a facility using closed-loop biomass to produce electricity), and before July 1, 1999.

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  • 1994–199926 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section

The term “qualified facility” means—

(I) a qualified facility, as defined in section 45Y(b)(1), and

(II) a qualified facility, as defined in section 48E(b)(3).

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The term “qualified facility” means—

(I) a qualified facility, as defined in section 45Y(b)(1),

(II) a qualified facility, as defined in section 48E(b)(3), and

(III) any qualified interconnection property (as defined in section 48E(b)(4)) which is part of the qualified investment with respect to a qualified facility (as described in section 48E(b)(1)).

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