### Question
What does qualifying small wind turbine mean?


### Answer
**Qualifying small wind turbine** has the following meaning in *26 U.S.C. § 48*:

> a wind turbine which has a nameplate capacity of not more than 100 kilowatts

#### Citation:
  - *26 U.S.C. § 48*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

