qualified facility

(3) Open-loop biomass facilities (A) In general In the case of a facility using open-loop biomass to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which— (i) in the case of a facility using agricultural livestock waste nutrients— (I) is originally placed in service after the date of the enactment of this subclause and the construction of which begins before January 1, 2021 , and (II) the nameplate capacity rating of which is not less than 150 kilowatts, and (ii) in the case of any other facility, the construction of which begins before January 1, 2021 . (B) Expansion of facility Such term shall include a new unit placed in service after the date of the enactment of this subparagraph in connection with a facility described in subparagraph (A), but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit. (C) Credit eligibility In the case of any facility described in subparagraph (A), if the owner of such facility is not the producer of the electricity, the person eligible for the credit allowable under subsection (a) shall be the lessee or the operator of such facility.

Source

26 USC § 45(d)(3)


Scoping language

For purposes of this section
Is this correct? or