qualified new energy efficient home

(2) Qualified new energy efficient home The term “qualified new energy efficient home” means a dwelling unit— (A) located in the United States, (B) the construction of which is substantially completed after the date of the enactment of this section, and (C) which meets the energy saving requirements of subsection (c).


26 USC § 45L(b)(2)

Scoping language

For purposes of this section
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