### Question
Can you define what eligible entity means?


### Answer
**Eligible entity** is defined as the following in *26 U.S.C. § 48B*:

> 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**

