energy project

(9) Increased credit amount for energy projects (A) In general (i) Rule In the case of any energy project which satisfies the requirements of subparagraph (B), the amount of the credit determined under this subsection (determined after the application of paragraphs (1) through (8) and paragraph (15) and without regard to this clause) shall be equal to such amount multiplied by 5. (ii) Energy project defined For purposes of this subsection, the term “energy project” means a project consisting of one or more energy properties that are part of a single project. (B) Project requirements A project meets the requirements of this subparagraph if it is one of the following: (i) A project with a maximum net output of less than 1 megawatt of electrical (as measured in alternating current) or thermal energy. (ii) A project the construction of which begins before the date that is 60 days after the Secretary publishes guidance with respect to the requirements of paragraphs (10)(A) and (11). (iii) A project which satisfies the requirements of paragraphs (10)(A) and (11).


26 USC § 48(a)(9)

Scoping language

For purposes of this subsection
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