(iii)The project receives specific State or local government resources which will support the project in an amount equal to at least $5,000,000. For purposes of the preceding sentence, the term “resources” includes tax abatement benefits and contributions in kind. (iv)The project includes at least one of the following: (I)At least 1,000,000 square feet of building. (II)At least 20 acres. (v)The project proposal includes a description of the net benefit of the tax-exempt financing provided under this subsection which will be allocated for financing of one or more of the following: (I)The purchase, construction, integration, or other use of energy efficiency, renewable energy, and sustainable design features of the project. (II)Compliance with certification standards cited under clause (i). (III)The purchase, remediation, and foundation construction and preparation of the brownfields site. (vi)An issue shall not be treated as an issue described in subsection (a)(14) if any proceeds of such issue are used to provide any facility the principal business of which is the sale of food or alcoholic beverages for consumption on the premises. (vii)The project is projected to provide permanent employment of at least 1,500 full time equivalents (150 full time equivalents in rural States) when completed and construction employment of at least 1,000 full time equivalents (100 full time equivalents in rural States). (B)Each application described in subparagraph (A) shall contain for each project a description of— (i)the amount of electric consumption reduced as compared to conventional construction, (ii)the amount of sulfur dioxide daily emissions reduced compared to coal generation, (iii)the amount of the gross installed capacity of the project’s solar photovoltaic capacity measured in megawatts, and (iv)the amount, in megawatts, of the project’s fuel cell energy generation.


26 USC § 142(l)(4)(A)(iii)

Scoping language

None: Default is title Scope
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