{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s25D/d/4","label":"qualified small wind energy property expenditure","definition":"The term “qualified small wind energy property expenditure” means an expenditure for property which uses a wind turbine to generate electricity for use in connection with a dwelling unit located in the United States and used as a residence by the taxpayer.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}