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“Of, relating to, or designating a particular or defined thing;
explicit”.
Petitioner argues that TRA section 203(b)(1)(C) provides
relief from the ITC repeal for the following items: (1) The
“backfit” items at St. Lucie nuclear power plant; (2) the “wrap
up” work and “enhancements and deficiencies” work at the SJRPP;
and (3) the equipment installed at the distribution and
transmission substations. Respondent argues that petitioner is
not entitled to an ITC for these items because petitioner (1)
failed to offer evidence of written specific plans, (2) did not
begin construction by December 31, 1985, and (3) did not incur or
commit more than one-half of construction costs by December 31,
1985.
1. “Backfit” Items at St. Lucie
In asserting that FPL is entitled to an ITC for the
“backfit” items, petitioner specifically lists the following
properties that qualify under the plant facility exception: (1)
The underwater intrusion system; (2) the condensate polisher tie
line; and (3) the instrument air system upgrade. Petitioner
asserts that the construction plan for St. Lucie Units 1 and 2
satisfies the “written specific plan” requirement of the plant
facility rule. St. Lucie Units 1 and 2 were placed in service in
1976 and 1983, respectively. The underwater intrusion system
property was placed in service during the 1990 taxable year with
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