testing period

(H)For purposes of this paragraph, the term “testing period” means, with respect to an issue, the most recent 5 calendar years ending before the date of issuance of the issue. (I)For purposes of this paragraph, the service area of a utility owned by a governmental unit shall be comprised of— (i)any area throughout which such utility provided at all times during the testing period— (I)in the case of a natural gas utility, natural gas transmission or distribution services, and (II)in the case of an electric utility, electricity distribution services, (ii)any area within a county contiguous to the area described in clause (i) in which retail customers of such utility are located if such area is not also served by another utility providing natural gas or electricity services, as the case may be, and (iii)any area recognized as the service area of such utility under State or Federal law. (c)

Source

26 USC § 148(b)(4)(H)


Scoping language

For purposes of this paragraph
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