{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s45Y/b/1/E","label":"qualified facility","definition":"The term “qualified facility” shall not include any facility for which a credit determined under section 45, 45J, 45Q, 45U, 48, 48A, or 48E is allowed under section 38 for the taxable year or any prior taxable year.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}