### Question
How does Income Taxes define qualified facility?


### Answer
Under *26 U.S.C. § 45*, **qualified facility** is defined as:

> any facility owned by the taxpayer—


(A) which has a nameplate capacity rating of at least 150 kilowatts, and


(B) which is originally placed in service on or after the date of the enactment of this paragraph and the construction of which begins before January 1, 2018

#### 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**

