qualified public entity

(2) Definitions For purposes of this subsection— (A) Qualified public entity The term “qualified public entity” means— (i) a Federal, State, or local government entity, or any political subdivision, agency, or instrumentality thereof, (ii) a mutual or cooperative electric company described in section 501(c)(12) or 1381(a)(2), or (iii) a not-for-profit electric utility which had or has received a loan or loan guarantee under the Rural Electrification Act of 1936. (B) Eligible project partner The term “eligible project partner” means any person who— (i) is responsible for, or participates in, the design or construction of the advanced nuclear power facility to which the credit under subsection (a) relates, (ii) participates in the provision of the nuclear steam supply system to such facility, (iii) participates in the provision of nuclear fuel to such facility, (iv) is a financial institution providing financing for the construction or operation of such facility, or (v) has an ownership interest in such facility.


26 USC § 45J(e)(2)

Scoping language

For purposes of this subsection
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