reference price

(C)The term “reference price” means, with respect to a calendar year, the Secretary’s determination of the annual average contract price per kilowatt hour of electricity generated from the same qualified energy resource and sold in the previous year in the United States. For purposes of the preceding sentence, only contracts entered into after, shall be taken into account.

Source

26 USC § 45(e)(2)(C)


Scoping language

For purposes of this section
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