qualified small wind energy property

(4) Qualified small wind energy property (A) In general The term “qualified small wind energy property” means property which uses a qualifying small wind turbine to generate electricity. (B) Qualifying small wind turbine The term “qualifying small wind turbine” means a wind turbine which has a nameplate capacity of not more than 100 kilowatts. (C) Termination The term “qualified small wind energy property” shall not include any property the construction of which does not begin before January 1, 2022 .

Source

26 USC § 48(c)(4)


Scoping language

For purposes of this section
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