### Question
Can you define what modified energy factor means?


### Answer
**Modified energy factor** is defined as the following in *26 U.S.C. § 45M*:

> the modified energy factor established by the Department of Energy for compliance with the Federal energy conservation standard

#### Citation:
  - *26 U.S.C. § 45M*
  - 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**

