### Question
How is the "qualified small wind energy property expenditure" defined?


### Answer
The term **qualified small wind energy property expenditure** is defined in *26 U.S.C. § 25D* as follows -

> an expenditure for property which uses a wind turbine to generate electricity for use in connection with a dwelling unit located in the United States and used as a residence by the taxpayer

#### Citation:
  - *26 U.S.C. § 25D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

