local district heating or cooling system

(2) Local district heating or cooling system (A) In general For purposes of paragraph (1), the term “local district heating or cooling system” means any local system consisting of a pipeline or network (which may be connected to a heating or cooling source) providing hot water, chilled water, or steam to 2 or more users for— (i) residential, commercial, or industrial heating or cooling, or (ii) process steam. (B) Local system For purposes of this paragraph, a local system includes facilities furnishing heating and cooling to an area consisting of a city and 1 contiguous county.

Source

26 USC § 142(g)(2)


Scoping language

For purposes of this paragraph
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