small irrigation power

(5) Small irrigation power 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.


26 USC § 45(c)(5)

Scoping language

For purposes of this section
Is this correct? or