### Question
Can you define what qualified microturbine property means?


### Answer
**Qualified microturbine property** is defined as the following in *26 U.S.C. § 48*:

> a stationary microturbine power plant which—



(i) has a nameplate capacity of less than 2,000 kilowatts, and



(ii) has an electricity-only generation efficiency of not less than 26 percent at International Standard Organization conditions

#### Citation:
  - *26 U.S.C. § 48*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

