eligible property

(3) Eligible property For purposes of this section, the term “eligible property” means energy property which— (A) is part of a facility described in section 45(d)(1) for which an election was made under subsection (a)(5), or (B) is described in clause (i) or (vi) of subsection (a)(3)(A), including energy storage technology (as described in subsection (a)(3)(A)(ix)) installed in connection with such energy property.


26 USC § 48(e)(3)

Scoping language

For purposes of this section
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