### Question
How is the term small irrigation power defined?


### Answer
The term **small irrigation power** is defined in *26 U.S.C. § 45* as the following:

> power—


(A) generated without any dam or impoundment of water through an irrigation system canal or ditch, and


(B) the nameplate capacity rating of which is not less than 150 kilowatts but is less than 5 megawatts

#### Citation:
  - *26 U.S.C. § 45*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

