qualified microturbine property
(A)The term “qualified microturbine property” means a stationary microturbine power plant which— (i)has a nameplate capacity of less than 2,000 kilowatts, and (ii)has an electricity-only generation efficiency of not less than 26 percent at International Standard Organization conditions. (B)In the case of qualified microturbine property placed in service during the taxable year, the credit otherwise determined under subsection (a) for such year with respect to such property shall not exceed an amount equal to $200 for each kilowatt of capacity of such property.