{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s25D/d/5/A","label":"qualified geothermal heat pump property expenditure","definition":"The term “qualified geothermal heat pump property expenditure” means an expenditure for qualified geothermal heat pump property installed on or 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"}