{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s44/c/4","label":"eligible access expenditures","definition":"The term “eligible access expenditures” shall not include amounts described in paragraph (2)(A) which are paid or incurred in connection with any facility first placed in service after the date of the enactment of this section.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}