wind energy component
Defined in 1 place of the United States Code.
The term "wind energy component" means any of the following:
(i) Blades.
(ii) Nacelles.
(iii) Towers.
(iv) Offshore wind foundations.
(v) Related offshore wind vessels.
Source
- 2022–present26 U.S.C. § 45XInternal Revenue Code · Advanced manufacturing production credit · for purposes of this section