### Question
How is the "qualified advanced mine safety equipment property" defined?


### Answer
The term **qualified advanced mine safety equipment property** is defined in *26 U.S.C. § 179E* as follows -

> any advanced mine safety equipment property for use in any underground mine located in the United States—


(1) the original use of which commences with the taxpayer, and


(2) which is placed in service by the taxpayer after the date of the enactment of this section

#### Citation:
  - *26 U.S.C. § 179E*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

