environmental enhancements of hydroelectric generating facilities

(1) In general For purposes of subsection (a)(12), the term “environmental enhancements of hydroelectric generating facilities” means property— (A) the use of which is related to a federally licensed hydroelectric generating facility owned and operated by a governmental unit, and (B) which— (i) protects or promotes fisheries or other wildlife resources, including any fish by-pass facility, fish hatchery, or fisheries enhancement facility, or (ii) is a recreational facility or other improvement required by the terms and conditions of any Federal licensing permit for the operation of such generating facility.

Source

26 USC § 142(j)(1)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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