qualified fuel cell property
Defined in 1 place of the United States Code.
The term “qualified fuel cell property” means a fuel cell power plant which—
(i) has a nameplate capacity of at least 0.5 kilowatt (1 kilowatt in the case of a fuel cell power plant with a linear generator assembly) of electricity using an electrochemical or electromechanical process, and
(ii) has an electricity-only generation efficiency greater than 30 percent.
Source
- 2022–present26 U.S.C. § 48Internal Revenue Code · Energy credit · for purposes of this section
The term “qualified fuel cell property” means a fuel cell power plant which—
(i) has a nameplate capacity of at least 0.5 kilowatt of electricity using an electrochemical process, and
(ii) has an electricity-only generation efficiency greater than 30 percent.
Source
- 2005–202226 U.S.C. § 48Internal Revenue Code · Energy credit · for purposes of this section