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``(D) Any improvement to, or replacement of, a
panelboard, sub-panelboard, branch circuits, or feeders
which--
``(i) is installed in a manner consistent with
the National Electric Code,
``(ii) has a load capacity of not less than
200 amps,
``(iii) is installed in conjunction with--
``(I) any qualified energy
efficiency improvements, or
``(II) any qualified energy property
described in subparagraphs (A) through
(C) for which a credit is allowed under
this section for expenditures with
respect to such property, and
``(iv) enables the installation and use of any
property described in subclause (I) or (II) of
clause (iii).
‎December 23, 2022
3:13 PM