### Question
How is the "qualified home improvement" defined?


### Answer
The term **qualified home improvement** is defined in *26 U.S.C. § 25* as follows -

> an alteration, repair, or improvement described in section 143(k)(4)

#### Citation:
  - *26 U.S.C. § 25*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

