### Question
How does Determination of Tax Liability define qualified natural gas furnace?


### Answer
Under *26 U.S.C. § 25C*, **qualified natural gas furnace** is defined as:

> any natural gas furnace which achieves an annual fuel utilization efficiency rate of not less than 95

#### Citation:
  - *26 U.S.C. § 25C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

