{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s48/c/1/E","label":"qualified fuel cell property","definition":"The term “qualified fuel cell property” shall not include any property the construction of which does not begin before January 1, 2025.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}