qualified microgrid

(8) Microgrid controller (A) In general The term “microgrid controller” means equipment which is— (i) part of a qualified microgrid, and (ii) designed and used to monitor and control the energy resources and loads on such microgrid. (B) Qualified microgrid The term “qualified microgrid” means an electrical system which— (i) includes equipment which is capable of generating not less than 4 kilowatts and not greater than 20 megawatts of electricity, (ii) is capable of operating— (I) in connection with the electrical grid and as a single controllable entity with respect to such grid, and (II) independently (and disconnected) from such grid, and (iii) is not part of a bulk-power system (as defined in section 215 of the Federal Power Act ( 16 U.S.C. 824 o)). (C) Termination The term “microgrid controller” shall not include any property the construction of which begins after December 31, 2024 .

Source

26 USC § 48(c)(8)


Scoping language

For purposes of this section
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