specified tax-exempt entity
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “specified tax-exempt entity” means—
(i) the United States, any State or political subdivision thereof, any possession of the United States, or any agency or instrumentality of any of the foregoing,
(ii) an Indian tribal government (as defined in section 30D(g)(9)) or Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)),1 and
(iii) any organization exempt from tax imposed by this chapter.
Source
- 2022–present26 U.S.C. § 179DInternal Revenue Code · Energy efficient commercial buildings deduction · for purposes of this section
For purposes of this paragraph, the term “specified tax-exempt entity” means—
(i) the United States, any State or political subdivision thereof, any possession of the United States, or any agency or instrumentality of any of the foregoing,
(ii) an Indian tribal government (as defined in section 30D(g)(9)) or Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)), and
(iii) any organization exempt from tax imposed by this chapter.
Source
- 2022–202326 U.S.C. § 179DInternal Revenue Code · Energy efficient commercial buildings deduction · for purposes of this section