### Question
What is the definition of manufacturer?


### Answer
The definition of **manufacturer** is as follows in *26 U.S.C. § 30D*:

> given such term in regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. 7521 et seq.).

#### Citation:
  - *26 U.S.C. § 30D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart B-Other Credits**

