qualifying final certification
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualifying final certification” means, with respect to any qualified retrofit plan, the certification described in paragraph (2)(C) if the energy use intensity certified in such certification is not more than 75 percent of the baseline energy use intensity of the building.
Source
- 2022–present26 U.S.C. § 179DInternal Revenue Code · Energy efficient commercial buildings deduction · for purposes of this subtitle