### Question
How is the "2001 energy conservation standard" defined?


### Answer
The term **2001 energy conservation standard** is defined in *26 U.S.C. § 45M* as follows -

> the energy conservation standards promulgated by the Department of Energy and effective July 1, 2001

#### Citation:
  - *26 U.S.C. § 45M*
  - 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**

