### Question
How does the law define eligible entity?


### Answer
Under *26 U.S.C. § 48B*, **eligible entity** is defined as:

> any person whose application for certification is principally intended for use in a domestic project which employs domestic gasification applications related to—



(A) chemicals,



(B) fertilizers,



(C) glass,



(D) steel,



(E) petroleum residues,



(F) forest products,



(G) agriculture, including feedlots and dairy operations, and



(H) transportation grade liquid fuels

#### Citation:
  - *26 U.S.C. § 48B*
  - 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**

