qualified hydropower production
Defined in 1 place of the United States Code.
The term “qualified hydropower production” means—
(i) in the case of any hydroelectric dam which was placed in service on or before the date of the enactment of this paragraph, the incremental hydropower production for the taxable year, and
(ii) in the case of any nonhydroelectric dam described in subparagraph (C), the hydropower production from the facility for the taxable year.
Source
- 2005–present26 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section