{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s48E/c/3","label":"energy storage technology","definition":"The term “energy storage technology” shall not include any property the construction of which begins after December 31, 2025, if the construction of such property includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}