qualifying gasification project
Defined in 1 place of the United States Code.
The term “qualifying gasification project” means any project which—
(A) employs gasification technology,
(B) will be carried out by an eligible entity, and
(C) any portion of the qualified investment of which is certified under the qualifying gasification program as eligible for credit under this section in an amount (not to exceed $650,000,000) determined by the Secretary.
Source
- 2005–present26 U.S.C. § 48BInternal Revenue Code · Qualifying gasification project credit · for purposes of this section