### Question
How is the term qualified computer software defined?


### Answer
The term **qualified computer software** is defined in *26 U.S.C. § 179D* as the following:

> software—


(i) for which the software designer has certified that the software meets all procedures and detailed methods for calculating energy and power consumption and costs as required by the Secretary,


(ii) which provides such forms as required to be filed by the Secretary in connection with energy efficiency of property and the deduction allowed under this section, and


(iii) which provides a notice form which documents the energy efficiency features of the building and its projected annual energy costs

#### Citation:
  - *26 U.S.C. § 179D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

