qualified fuel cell property expenditure
Defined in 1 place of the United States Code.
The term “qualified fuel cell property expenditure” means an expenditure for qualified fuel cell property (as defined in section 48(c)(1)) installed on or in connection with a dwelling unit located in the United States and used as a principal residence (within the meaning of section 121) by the taxpayer.
Source
- 2005–202226 U.S.C. § 25DInternal Revenue Code · Residential energy efficient property · for purposes of this section
The term “qualified fuel cell property expenditure” means an expenditure for qualified fuel cell property (as defined in section 48(c)(1), without regard to subparagraph (D) thereof) installed on or in connection with a dwelling unit located in the United States and used as a principal residence (within the meaning of section 121) by the taxpayer.
Source
- 2022–present26 U.S.C. § 25DInternal Revenue Code · Residential energy efficient property · for purposes of this section