{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s25D/d/1","label":"qualified solar water heating property expenditure","definition":"The term “qualified solar water heating property expenditure” means an expenditure for property to heat water for use in a dwelling unit located in the United States and used as a residence by the taxpayer if at least half of the energy used by such property for such purpose is derived from the sun.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}