### Question
How is the term public power provider defined?


### Answer
The term **public power provider** is defined in *26 U.S.C. § 54C* as the following:

> a State utility with a service obligation, as such terms are defined in section 217 of the Federal Power Act (as in effect on the date of the enactment of this paragraph)

#### Citation:
  - *26 U.S.C. § 54C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart I-Qualified Tax Credit Bonds**

