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


### Answer
The term **qualified facility** is defined in *26 U.S.C. § 45* as the following:

> any facility owned by the taxpayer which—


(i) in the case of a facility using agricultural livestock waste nutrients—


(I) is originally placed in service after the date of the enactment of this subclause and before January 1, 2011, and


(II) the nameplate capacity rating of which is not less than 150 kilowatts, and


  

(ii) in the case of any other facility, is originally placed in service before January 1, 2011

#### 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**

