qualified microturbine property
Defined in 1 place of the United States Code.
The term “qualified microturbine property” means a stationary microturbine power plant which—
(i) has a nameplate capacity of less than 2,000 kilowatts, and
(ii) has an electricity-only generation efficiency of not less than 26 percent at International Standard Organization conditions.
Source
- 2005–present26 U.S.C. § 48Internal Revenue Code · Energy credit · for purposes of this section