California Code, Public Resources Code - PRC § 25434.5

(a) “Eligible construction or retrofit project” means a project for making improvements to a home or building in existence on the effective date of the act adding this section, through an addition, alteration, or repair, which effectively increases the energy efficiency or reduces the energy consumption of the home or building as specified by the commission's guidelines under paragraph (2) of subdivision (f) of Section 14 of the act that added this section.  The improvements shall be deemed to be cost-effective.

(b) “Low income” means an individual with a gross annual income equal to or less than 200 percent of the federal poverty level.

(c) “Small business” means any small business as defined in paragraph (1) of subdivision (d) of Section 14837 of the Government Code.