### Question
What is the definition of qualifying advanced energy project?


### Answer
The definition of **qualifying advanced energy project** is as follows in *26 U.S.C. § 48C*:

> a project—


(i) which re-equips, expands, or establishes a manufacturing facility for the production of—


(I) property designed to be used to produce energy from the sun, wind, geothermal deposits (within the meaning of section 613(e)(2)), or other renewable resources,


(II) fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric motor vehicles,


(III) electric grids to support the transmission of intermittent sources of renewable energy, including storage of such energy,


(IV) property designed to capture and sequester carbon dioxide emissions,


(V) property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),


(VI) new qualified plug-in electric drive motor vehicles (as defined by section 30D), qualified plug-in electric vehicles (as defined by section 30(d)), or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or


(VII) other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary, and


  

(ii) any portion of the qualified investment of which is certified by the Secretary under subsection (d) as eligible for a credit under this section

#### Citation:
  - *26 U.S.C. § 48C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

