construction
(9) (A) The term “construction” means— (i) the construction or acquisition of any biomass energy project; (ii) the conversion of any facility to a biomass energy project; or (iii) the expansion or improvement of any biomass energy project which increases the capacity or efficiency of that facility to produce biomass energy. (B) Such term includes— (i) the acquisition of equipment and machinery for use in or at the site of a biomass energy project; and (ii) the acquisition of land and improvements thereon for the construction, expansion, or improvement of such a project, or the conversion of a facility to such a project. (C) Such term does not include the acquisition of any facility which was operated as a biomass energy project before the acquisition.