### Question
How does the law define Indian coal production facility?


### Answer
Under *26 U.S.C. § 45*, **Indian coal production facility** is defined as:

> a facility which is placed in service before January 1, 2009

#### Citation:
  - *26 U.S.C. § 45*
  - 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**

