qualifying final certification

(5) Qualifying final certification For purposes of this subsection, the term “qualifying final certification” means, with respect to any qualified retrofit plan, the certification described in paragraph (2)(C) if the energy use intensity certified in such certification is not more than 75 percent of the baseline energy use intensity of the building.

Source

26 USC § 179D(f)(5)


Scoping language

For purposes of this subsection
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