qualified building

(4) Qualified building For purposes of this subsection, the term “qualified building” means any building which— (A) is located in the United States, and (B) was originally placed in service not less than 5 years before the establishment of the qualified retrofit plan with respect to such building.

Source

26 USC § 179D(f)(4)


Scoping language

For purposes of this subsection
Is this correct? or