### Question
What is the definition of facilities for the furnishing of water?


### Answer
The definition of **facilities for the furnishing of water** is as follows in *26 U.S.C. § 142*:

> any facility for the furnishing of water if—


(1) the water is or will be made available to members of the general public (including electric utility, industrial, agricultural, or commercial users), and


(2) either the facility is operated by a governmental unit or the rates for the furnishing or sale of the water have been established or approved by a State or political subdivision thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of any State or political subdivision thereof

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

