### Question
How is the term qualified bond defined?


### Answer
The term **qualified bond** is defined in *26 U.S.C. § 6431* as the following:

> given such term in section 54AA(g).

#### Citation:
  - *26 U.S.C. § 6431*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

