Glossary

Terms for Architecture, Green Building & Energy

This glossary includes more than 300 solar terms, as well as hundreds of additional sustainable design and construction terms.

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Passive Tax Appetite

Definition: Income from certain types of investments qualifies as passive income. Tax paid on this income is considered passive tax. To take advantage of the Federal Production Tax Credit (the PTC) and Modified Accelerated Cost Recovery System (MACRS), you or a project partner must be paying taxes that fit into this category of tax liability.