qualified facility
(11) Marine and hydrokinetic renewable energy facilities In the case of a facility producing electricity from marine and hydrokinetic renewable energy, the term “qualified facility” means any facility owned by the taxpayer— (A) which has a nameplate capacity rating of at least 25 kilowatts, and (B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025 .