qualified fuel cell property expenditure

(3) Qualified fuel cell property expenditure The term “qualified fuel cell property expenditure” means an expenditure for qualified fuel cell property (as defined in section 48(c)(1) ) installed on or in connection with a dwelling unit located in the United States and used as a principal residence (within the meaning of section 121) by the taxpayer.


26 USC § 25D(d)(3)

Scoping language

For purposes of this section
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