### Question
What is the definition of qualified veteran?


### Answer
The definition of **qualified veteran** is as follows in *26 U.S.C. § 143*:

> any veteran—


(A) who served on active duty at some time before January 1, 1977, and


(B) who applied for the financing before the later of—


(i) the date 30 years after the last date on which such veteran left active service, or


(ii) January 31, 1985

#### Citation:
  - *26 U.S.C. § 143*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIRE- > Subpart A-Private Activity Bonds**

