small irrigation power
Defined in 1 place of the United States Code.
The term “small irrigation power” means power—
(A) generated without any dam or impoundment of water through an irrigation system canal or ditch, and
(B) the nameplate capacity rating of which is not less than 150 kilowatts but is less than 5 megawatts.
Source
- 2005–present26 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section