qualifying advanced energy project
(1) Qualifying advanced energy project (A) In general The term “qualifying advanced energy project” means a project, any portion of the qualified investment of which is certified by the Secretary under subsection (e) as eligible for a credit under this section— (i) which re-equips, expands, or establishes an industrial or manufacturing facility for the production or recycling of— (I) property designed to be used to produce energy from the sun, water, wind, geothermal deposits (within the meaning of section 613(e)(2) ), or other renewable resources, (II) fuel cells, microturbines, or energy storage systems and components, (III) electric grid modernization equipment or components, (IV) property designed to capture, remove, use, or sequester carbon oxide emissions, (V) equipment designed to refine, electrolyze, or blend any fuel, chemical, or product which is— (aa) renewable, or (bb) low-carbon and low-emission, (VI) property designed to produce energy conservation technologies (including residential, commercial, and industrial applications), (VII) light-, medium-, or heavy-duty electric or fuel cell vehicles, as well as— (aa) technologies, components, or materials for such vehicles, and (bb) associated charging or refueling infrastructure, (VIII) hybrid vehicles with a gross vehicle weight rating of not less than 14,000 pounds, as well as technologies, components, or materials for such vehicles, or (IX) other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary, (ii) which re-equips an industrial or manufacturing facility with equipment designed to reduce greenhouse gas emissions by at least 20 percent through the installation of— (I) low- or zero-carbon process heat systems, (II) carbon capture, transport, utilization and storage systems, (III) energy efficiency and reduction in waste from industrial processes, or (IV) any other industrial technology designed to reduce greenhouse gas emissions, as determined by the Secretary, or (iii) which re-equips, expands, or establishes an industrial facility for the processing, refining, or recycling of critical materials (as defined in section 7002(a) of the Energy Act of 2020 ( 30 U.S.C. 1606(a) ) . (B) Exception Such term shall not include any portion of a project for the production of any property which is used in the refining or blending of any transportation fuel (other than renewable fuels).
26 USC § 48C(c)(1)
None identified, default scope is assumed to be the parent (subpart E) of this section.