qualifying advanced energy project
(6) Qualifying advanced energy project The term “qualifying advanced energy project” means a project that— (A) (i) re-equips, expands, or establishes a manufacturing or recycling facility for the production or recycling, as applicable, of advanced energy property; or (ii) re-equips an industrial or manufacturing facility with equipment designed to reduce the greenhouse gas emissions of that facility substantially below the greenhouse gas emissions under current best practices, as determined by the Secretary, through the installation of— (I) low- or zero-carbon process heat systems; (II) carbon capture, transport, utilization, and storage systems; (III) technology relating to energy efficiency and reduction in waste from industrial processes; or (IV) any other industrial technology that significantly reduces greenhouse gas emissions, as determined by the Secretary; (B) has a reasonable expectation of commercial viability, as determined by the Secretary; and (C) is located in a covered census tract.