Alwayslearningelec
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Is there a difference between the two? Thanks.
Kind of depends. Without looking in dictionary I would say in general splice means to join two things together, tap would be to branch off of something.
In the NEC there is no definition for the word "tap" but most of the places where the term tap is used it is typically talking about a conductor that has overcurrent protection higher than the ampacity of the conductor on the supply side of said conductor.
240.2 Definitions.
Tap Conductors. As used in this article, a tap conductor is defined as a conductor, other than a service conductor, that has overcurrent protection ahead of its point of supply that exceeds the value permitted for similar conductors that are protected as described elsewhere in 240.4.