### Question
How is the "qualified oil hot water boiler" defined?


### Answer
The term **qualified oil hot water boiler** is defined in *26 U.S.C. § 25C* as follows -

> any oil hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 90

#### Citation:
  - *26 U.S.C. § 25C*
  - 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**

