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


### Answer
The definition of **qualified facility** is as follows in *26 U.S.C. § 45*:

> any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before January 1, 2008 (January 1, 2006, in the case of a facility using solar energy)

#### 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**

