### Question
What does municipal solid waste mean?


### Answer
**Municipal solid waste** has the following meaning in *26 U.S.C. § 45*:

> given the term “solid waste” under section 2(27) [1](#45_1_target) of the Solid Waste Disposal Act (42 U.S.C. 6903), except that such term does not include paper which is commonly recycled and which has been segregated from other solid waste (as so defined).

#### Citation:
  - *26 U.S.C. § 45*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

