### Question
How is the "alternative energy facility" defined?


### Answer
The term **alternative energy facility** is defined in *26 U.S.C. § 7701* as follows -

> a facility for producing electrical or thermal energy if the primary energy source for the facility is not oil, natural gas, coal, or nuclear power

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

