 So in original. Probably should be “acquisition”.

or construction of all facilities and services and the cost of acquisition of all land and interests in land used in the design and construction and operation of a small hydroelectric power project;

 So in original. Probably should be “on or”.

before

Editorial Notes

References in Text

The Commission, referred to in subsec. (b), means the Federal Energy Regulatory Commission, see section 2602(3) of this title.

Amendments

2005—Subsec. (a)(6). Pub. L. 109–58 substituted “July 22, 2005” for “April 20, 1977”.

1986—Subsec. (a)(3), (5). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

1980—Subsec. (a). Pub. L. 96–294, § 408(a), (c)(1), designated existing provisions as subsec. (a) and, as so designated, in par. (1) substituted “30,000” for “15,000”.

Subsec. (b). Pub. L. 96–294, § 408(c)(2), added subsec. (b).