qualified geothermal heat pump property
Defined in 1 place of the United States Code.
The term "qualified geothermal heat pump property" means any equipment which—
(i) uses the ground or ground water as a thermal energy source to heat the dwelling unit referred to in subparagraph (A) or as a thermal energy sink to cool such dwelling unit, and
(ii) meets the requirements of the Energy Star program which are in effect at the time that the expenditure for such equipment is made.
Source
- 2013–present26 U.S.C. § 25DInternal Revenue Code · Residential energy efficient property · for purposes of this section
The term "qualified geothermal heat pump property" means any equipment which—
(i) uses the ground or ground water as a thermal energy source to heat the dwelling unit referred to in subparagraph (A) or as a thermal energy sink to cool such dwelling unit, and
(ii) meets the requirements of the Energy Star program which are in effect at the time that the expenditure for such equipment is made.
For purposes of this section—
Source
- 2008–202126 U.S.C. § 25DInternal Revenue Code · Residential energy efficient property · for purposes of this section