### Question
Can you define what State-assisted building means?


### Answer
**State-assisted building** is defined as the following in *26 U.S.C. § 42*:

> any building which is substantially assisted, financed, or operated under any State law similar in purposes to any of the laws referred to in clause (i)

#### Citation:
  - *26 U.S.C. § 42*
  - 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**

